So, good afternoon students, in the last lecture we had a look at the basic concepts, physics concepts in the reactors, how the fission reactor fission reaction happens, what is the probability of a fission reaction and what are the fissile elements, what do you mean with the chain reaction and all these aspects which are related to the fission production of heat in a nuclear reactor. Now, we will see what a nuclear reactor is composed of. Now with this background of these basic principles, the major application as we saw is in the nuclear reactors that is for power production but also in other fields and in this lecture we are only going to touch upon the nuclear reactors about which is the main topic. Now you must have heard about the scientist Henrico Fermi. He and his colleagues were able to create a reactor setup wherein the fission reaction was sustained that is they could arrive at a geometry of fissile elements and moderation etcetera to come to a reactor and that is called as the Chicago pile and this reactor became critical on December 2nd, 1942. Of course, this is the first time man created a fission chain reaction but of course it was not this there is a backup of lot of research done by Henrico Fermi and many other people in this. So, this is just gives you a picture of the Chicago pile and it contains you see graphite, 400 tons of graphite. Graphite is the moderator here and inside we have 6 tons of uranium metal and also uranium oxide 37 tons of uranium oxide and since they are piled up one over the other this was also called as the pile so the Chicago pile or the atomic pile as we call it. Now as I mentioned moderation is required to have a good fission reaction good probability of a fission reaction. So the geometry thus created then you must also have the control and here you have got two operators see one operator is sitting and he is monitoring the display basically he is looking at the neutron counts whether they are going up or coming down and here you see one operator keeping his hand on a lever arm this person is actually raising or lowering the control rods. So what you do initially the control rods are down so any neutron is there it gets absorbed that is it cannot produce a chain reaction slowly the control rods are raised by this operator when it goes up at a certain point of lime the absorption is not that much so the fission reactions start. Now if he raises it more the fission reactions number of fission reactions may increase but that is where he controls this is a manual control and basically the rods here were made of cadmium. So cadmium control rods were doing the control now cadmium boron they are all very efficient neutron capturing materials. So what happens when the rod is pushed inside it absorbs more neutrons when it is taken out it absorbs less neutrons and then tries to maintain the neutron balance. Now this control system and monitoring there was nothing in those days nothing you know automatic or any you know what you call devices or computers available in those days. So the man the monitoring man and the control man they will be talking only through voice so that way they were talking that is how in this Fermi pile it was controlled. But what I want to emphasize here that awareness of safety that is if the two fellows were talking if there is a bit of a mismatch the reactor can go supercritical was kept in mind even at that time. So Fermi and his colleagues had thought of an emergency mechanism to take care as the next level. Here this emergency mechanism is actually there are a set of control rods at the top which of course this is not very visible in this figure somewhere here it is very very what you call feeble. So what they have a fellow is standing with an axe Fermi if suppose he says scram he will cut the rope and the with the axe and the control rods will fall into the core and shut down the reactor. So one set of rods for control and one set of rods for safety and this scram word itself has emanated from this it is an acronym for safety control rod axe man of course as the later things went nobody talks of an axe in a nuclear reactor now. So it is still the word scram is used but it is called as safety control rod accelerated movement this is the explanation or expansion for scram these days.  So what I want to emphasize here again safety backup safety two lines of safety backup was there so that safety as a culture if the first reactor pile itself is an example now the people are working there around so they have a detector which measures the radiation level and this was used so that the operators how whether they are in which field radiation field they should not go to a particular level even this was observed right from that time. Then what is the other component of the now let us look at the total components of the any reactor we have the fuel which is made in the form of pellets just to give you an idea it is about half inch diameter and a number of pellets are put inside a can which is called as the clad and they are stacked up inside and this we refer to as fuel pin. So this is a fuel pellet a number of fuel pins becomes a fuel pellets become a fuel pin or called as a fuel rod then number of such pins are arranged in a rectangular or a hexagonal configuration and they are called as fuel assembly. Once a rectangular configuration is used in the some type of water reactors the hexagonal is used in the fast reactors we will see later and the fuel is normally uranium oxide in the initial days they did use uranium metal but as I mentioned earlier the melting point of uranium was low they could go to high temperatures higher the temperature higher the steam protection was possible higher temperature higher efficiency. So they went to uranium oxide and the clad for all the water reactors was mostly zirconium because zirconium is a not a very good absorber of neutrons and the coolant flows inside the fuel assembly and removes the heat produced in the fuel. Now many assemblies like this are stacked up and you have the reactor core. Now not shown here or some positions which will have the control rods there will be a number of control rods so that we have the control on all portions of the reactor. Now within the reactor core the fuel enrichment may not be same at the center it may be lower afterwards it is higher because the neutron flux is maximum here, neutron flux is less on the outside so to have nearly equal power generation we have enrichment difference. Now the peripheral assemblies around the core they are reflecting materials normally we use stainless steel that reflects the neutrons which are coming out or leaking out of the core back to the reactor core. So if the leakage is reduced all the neutrons more neutrons are available for the chain reaction and this whole setup itself is put in a large vessel steel vessel called as the reactor vessel and of course it is also a pressure vessel because it has to withstand the pressure of the fluid. So this is a brief idea about what a reactor fuel, a fuel pin, a fuel assembly or a core or vessel will contain. Next is the coolant. Now the coolant is essential to remove the heat which is produced due to the nuclear fission and not only that we have to remove the heat we must also remember that we have to honor the limits on the temperatures, maximum temperatures of the fuel and also the clad material. The coolant maybe if does not remove the heat within the temperature the clad can fail. For example if you take zirconium the limit is somewhere around 350 to 400 degree centigrade in a water reactor because zirconium has a very strong reaction with water beyond the temperature. So we would not like to cross the temperature. Similarly on the fuel side the melting point should not cross, should be crossed. So this coolant does this job. In other words coolant maintains the temperature of the fuel and structure the clad within limits. And this water if used as a coolant it gets converted into steam and this steam is taken to run a turbine which rotates a generator and produce electricity. This is one way directly producing steam from the reactor and going to the turbine. Of course this is concept is called used in the boiling water reactors as we shall see later. Alternately this water which is picking up the heat from the reactor core is sent to a heat exchanger where it exchanges heat with another water which is converted into steam and that runs a turbine generator. That is you have 2 cycles. The first primary heat transport and then the secondary water also. This sort of concept is what is called as the pressurized water reactor and that pressurized water reactor is the maximum number in the whole world. If you look at coolants any other coolant we can think of heavy water is a coolant but heavy water directly we do not convert it into steam and use it because heavy water is a very costly material. So heavy water we use in the heavy water reactors we shall see description later. Then we could use gas as a coolant like carbon dioxide or helium could be used as a coolant. In fast reactors we use sodium or we are now even thinking of using lead or bismuth, lead bismuth alloy. So these are all the coolants. So a reactor contains the fuel, the core, the coolant. As I mentioned control rods most important from safety point of view and control. And we have mostly used cadmium and boron. Of course there are other materials like indium, silver also, silver is a very costly material and we have a number of rods not one so that we have a uniform sort of power production everywhere and uniform temperature as uniform as possible.  Now if I want to control the power I will reduce the height bring it inside and maintain heat at level, the neutron population will come down and then stabilize at another level then that way my power would have been brought down. If I want to increase the power I slightly rise one by one. Not all rods are raised only one by one at a time. Moderator we saw is an important and the moderator should be efficient so that we can have a large number of slow neutrons and large number of slow neutrons means more number of fissions. Light water is one of the moderators graphite I also mentioned about hay water the advantage being it has less of absorption than light water. But of course there is a price you have to pay it is costly. Now we have seen the reactor vessel is there there is always again a factor which is motivated by the safety aspect should something happen and the reactor vessel fails the components the radioactive fuel can come out in case of an accident. So all reactors have are actually contained in a solid building concrete structure that again gives isolation from the environment so that the environment does not get the radiation in case of an accident. Normally it is made of concrete. Concrete is also a good neutron absorber and is a very good shield. In some of the reactors we have basically the Indian pressurized hay water reactors we have once containment building there is a gap in another containment two containment also and these containment believe it they are also designed so that any external attack by an aircraft should not that containment building should not fail because this is very much important we think about it nowadays only because we terrorists can bring an aircraft and then crash it on your reactor to spoil your program so here also that has been considered. Now the steam the steam is produced in a heat exchanger normally heat exchangers which produce steam all called as a steam generator it generates steam so it is a steam generator it is a high pressure steam so this high pressure steam is sent to a turbine and generator and rest of the system a feed water system then it has a condenser boiler just like in any other fossil fire plant we will just have a look how which are the components. See here this is a steam generator the steam which is produced goes here it is the high pressure turbine it does work in the turbine but as it does work in the turbine the quality of the steam comes down and at some stage it becomes wet now you see the turbines use very fine thin blades so there is a limit on the amount of wetness that they can withstand because any water particles will cause erosion of the blades. So normally it is about 10 to 12 percent wetness more than that it cannot be there so what we do when it is around about 8 to 8 to 10 percent we take out the steam and we again heat it up and remove the moisture and heat it up and put it in a low pressure turbine and in the low pressure turbine after doing the work it is very it has got practically no heat it is taken out it is condensed what do you do for condensing the steam is flowing and we have tubes carrying water cooled cold water and this water could be drawn either from a river or something like a cooling tower this cooling tower is used where there are no rivers if a river is there we take a river water if sea is there we take a sea water and cool it the condensed water is pumped to heaters which are called feed water heaters there could be two stage there could be three stages and again the feed water enters the boiler or the steam generator so this is the conventional steam water system and it is no different in a nuclear power plant so it is same as in a fossil fired plant this is to show you what components are there in a typical reactor of course I have taken a pressurized water reactor the core is there this is the reactor vessel the coolant goes picks up the heat comes out exchanges heat in the steam generator comes back again is pumped back to the core so this is cycle continues on the secondary side you have water entering the steam generator becomes steam runs the turbine turbine runs the generator condenser and then coming back pumped back to the so this is a very typical and of course this is showing the electricity showing the electrical tower okay now these systems we have seen and as I mentioned even after you shut down a reactor you must have cooling provided to the reactor so that the fuel elements are temperatures are maintained below the acceptable limits now you take out the fuel after it has been burnt up your certain level and then you replace it by a fresh fuel now this burnt up fuel or the spent fuel needs to be again cooled you can't just keep it in the air you have to be cooled because it depends on the power level at which you are taking out roughly on an average if the heat decay heat is less than about 400 watts to 600 watts maybe air cooling could be sufficient but normally it is high of the order of some kilowatts so it needs to be kept in cooling base or cooling ponds for quite some time so this spent fuel cooling is very very important this is cooled because it cannot be handled immediately for reprocessing the temperatures are also high temperatures will be brought down the activity has to be brought down then only it can be used for sent for reprocessing so the spent fuel handling is another fuel handling again you require machines for that change taking out the fuel putting the fuel so that is a very complicated mechanical system and that is really for a mechanical engineer that is a real what you call real design he can get the satisfaction and the spent fuel handling is the other portion now coming to the reactor core let us say we had a power failure and then the pumps will not be running so in that case we have to provide some emergency power to run the pumps or in case you are not able to run those pumps some other means by which we can cool the core to remove the decay heat believe it or not two aspects need to be remembered reactor shutdown and decay heat removal these two aspects are to be kept in mind at every level for every event this must be possible coming to the reactor types I shall describe each reactor how it looks like later the pressurized water reactor is the maximum number about 271 the boiling water reactor is about 84 the three mile island was a pressurized water reactor Fukushima was a boiling water reactor and this is a can do or a heavy water reactor this is mostly in India, Canada, Argentina and Pakistan then we have the gas cooled reactors few of them and this is again RBMK this is a boiling water reactor but there is a difference between this and this which we shall see later and sodium cooled fast reactor there are about six such reactors and we have one such reactor in India. If you see the coolant or if you see the fuel they use enriched uranium oxide in both the light water reactors whereas natural uranium oxide is used in the heavy water reactors again these use enriched fuel of course surely the fast reactor use enriched fuel along with plutonium. The coolant here is sodium we shall see later how why whereas in gas cooled it is carbon dioxide moderator varies from light water here to the heavy water here graphite and of course in a fast reactor there is no moderator gas cooled reactor this reactor was concept was thought of in United Kingdom and France and this magnox reactor is a cooled by carbon dioxide is a gas the fuel use is enriched uranium and the clad is magnesium oxide that is why it was called as magnox and the moderator is graphite and you have control rods the gas comes here goes to a steam generator where steam is produced and the it is producing electricity here they were able to reach temperatures as high as 600 degree centigrade but then there are lot of failures of this magnox clad due to reaction with water. So with the experience gained in these reactors they moved to the next one where they started using stainless steel as the clad and while the moderator remained graphite and the coolant was still carbon dioxide but one more difference they did earlier they had used a vessel steel pressure vessel and now they have gone for a concrete pressure vessel that was the difference that is more as a safety aspect. So otherwise things remain same and these reactors operated for quite sometimes some of them are still operation in UK then this pressurized heavy water reactor this is our main stay of India's power program we have nearly 22 such reactors most of them about producing about 200 to 220 megawatt electrical each and some of them are now producing 500 megawatt electrical and we are building heavy water reactors which can produce 700 megawatt electrical. So here you have the reactor core these pressurized heavy water reactors as is shown here they have a fuel element which are put inside horizontal channels they are called as pressure tubes. So the coolant flows from one end to the other the hot heavy water is the coolant comes out goes out exchanges heat to light water and then comes back and again and there are such channels in 220 megawatt reactor there are about 306 channels and the moderator heavy water is put in this big tank called as the calendria. So it is in a big tank of heavy water in which these pressure tubes are kept in a horizontal position and then this is how it is done and the uniqueness of these reactors is they are having on load fueling here the fuel is natural uranium clad is zirconium moderator is again heavy water but these two heavy waters are different the coolant heavy water flows inside the channels whereas the moderate heavy water is outside then the pressurized water reactors. In fact this pressurized water reactors and the boiling water reactors which comes both are called as light water reactors because they use light water. The heavy water reactors initially they were called can do because they are based on the canadian deuterium uranium but in a general way it is called as a pressurized heavy water reactor. Here we use light water and believe it light water does not have that good moderation if does not have that good moderation the neutrons cannot be slowed down to a good level. So that means you need to put more fissile atoms to get the same amount of fission reactions so it requires enriched so it cannot with 0.7 percent uranium 235 light water is not able to make the reactor critical so you require enrichment so it used enriched uranium 235 so here the enrichment is of the order of 3 to 5 percent and this enrichment process as I mentioned in my previous lecture is a costly process few countries have this enrichment process. So here the clad is zircaloi again moderator and coolant both are same they are not separate the same coolant acts like a moderator and the water which is goes here it goes into a steam generator exchanges heat comes back and they are vertical here and the feature of this it does not do any on load you cannot do fuel you have to shut down the plant and do the refueling and then you see the steam generator and the whole reactor is within the concrete building containment as we call and then this is the turbine circuit as I mentioned such type of reactors of the maximum number and the reactor at Kudangulam which we are building in India is of this type the boiling water reactor. The boiling water reactor as I mentioned it has got a single circuit the reactor coolant enters here picks up the heat goes to directly to the turbine so one way if you see this steam may be active so the turbine also could be active so this puts us limit whenever there is a problem on the turbine you have got to repair it you have to take some time until the activity dies down and here the it is shielded to some extent the turbine and this is a generator and then this is a cooling water and electricity produced and sent to our house here the things are same fuel is enriched uranium 235 up to about 5% clad is zircaloi moderator and coolant are light water you notice one difference between the precise water reactor here the control rods are coming from top the reason is here in this system everything is water in this there is no steam at all it is all water whereas in a boiling water reactor steam is produced here and not a full saturated steam so and you cannot send steam mixed with water to the turbine so you have moisture separators at the top of the reactor and then only the steam is sent here since the moisture separators are here it puts an abstraction for the control rods so the control rods are pushed from the bottom control rods in a boiling water reactor come from the bottom this is a difference between the two then this is the rbmk reactor and the best example of this rbmk reactor I can give you is Chernobyl and the previous boiling water reactor we have two such reactors in India the first two reactors commercial reactors built at Tharapur were the boiling water reactor they were given us by the given to us in collaboration with USA by the General Electric we found that it requires induced uranium and continued dependence on induced uranium on other countries is not good we found that the hay water technology requires only natural uranium and this hay water technology preparation development of technology for hay water preparation is a chemical process on which we had a good stronghold and we could develop that to a reasonable level so we went we went ahead with hay water reactors while those developed countries went with induced uranium and boiling water reactors and pressurized water reactors so I will now come to the pressure tube boiling water reactor called as the rbmk here the channels are vertical channels they are all pressure tubes just as a pressure tube in a hay water reactor in a horizontal they are vertical they use this concept because they found that making a pressure tube is easier because it is a small diameter whereas instead of making a large pressure vessel of a bigger diameter in those days so they put upon this sort of a design and it is just similar to a light water reactor but the difference is the moderator is graphite so lot of graphite moderator is put and the steam comes out and these are drum where the steam is separated it is sent to a turbine and runs the generator this was used in the Chernobyl reactor one difference is this particular reactor type did not have the containment that is a very important aspect and compared to the boiling water reactor this used graphite as a moderator and as we know in the Chernobyl reactor because of the over power the graphite got heated up and caught fire that actually added fuel to the fire now we move on to the fast reactors as I mentioned in the case of light water reactors the pressurized water the boiling water reactor the rbmk the fission is by slow or thermal neutrons whereas in a fast reactor it is by fast neutrons and why fast neutrons uranium 238 absorbs a neutron and gets converted to plutonium which is a fissile element now a core for a fast reactor must essentially consist of higher amount of fissionable material because the cross sections or the probability of a fission reaction is low at high energies so it has consist of a mixture of plutonium 239 and uranium 235 of the order of about 20% but some of the research reactors wherein you want to simulate the neutron flux of larger reactors you have something like 70 to 80% and now this uranium 238 we just don't go and get again we it remains from the used fuel of the fast thermal reactors which we put in the fast reactors so we are basically utilizing the waste of the thermal reactor in a fast reactor and getting it converted there have been two concepts of the fast reactors one is called as a loop type other is called as a pull type in the loop type all components are kept separately and connected by pipes you have the reactor core and sodium is a coolant which removes heat from the core and exchanges heat to another sodium in another in a heat exchanger this is called as intermediate heat exchanger and this sodium in turn gives heat to water which produces steam to run a turbine rest of the things remain same. You might wonder in a boiling water reactor we had just one loop in a pressurized water reactor we had two loops here we have three loops it is a major reason sodium is used as a coolant in fast reactors because we are able to reach high temperatures sodium has got a boiling point of 930 degree centigrade and because of that without pressurizing the system we can go to high temperature in sodium unlike water we reach something like 500 to 525 degree centigrade temperature and we are able to produce steam around 500 degree centigrade which is very close to the fossil fuel condition. So the efficiencies of steam cycle here is of the order of 38 to 40% whereas in a light water reactor like a boiling water reactor or a pressurized water reactor the efficiencies are around 30 to 32% only and this does make a difference more the efficiency less the amount of fuel and less the waste. But why these three circuits why not get rid of the second sodium circuit unfortunately you see in life everywhere you have get an advantage you have to pay a price this sodium has got a good affinity for water and air sodium if you put outside it burns sodium if it comes in contact with water it forms exothermic reaction producing sodium hydroxide and hydrogen and hydrogen is a moderating material we have not designed a fast reactor without a moderating material what will happen if a moderating material gets into the reactor think about it we have said no moderation so all fast neutrons we have provided lot of fissile material now this moderating materials get inside the reactor if they will become thermalized slow neutrons the fission reaction probability will increase and the whole thing may become super critical so from a safety angle we don't want any leakage in the steam generator which results in a stream sodium water reaction to affect the core so we have an intermediate circuit this is designed to withstand the pressures of a sodium water reaction. So that is the reason why we have two such circuits the as I mentioned enriched plutonium protein oxide is a fuel clad is stainless steel no moderator and coolant is sodium. In the pool type reactor the difference is very simple we have put all the primary components in a big pool this is the core we have the intermediate heat exchanger we have the pump here which pumps into the core that goes to the ihx and comes out to the cold pool the whole thing is in a single vessel and rest of the circuits are same. What is the advantage of this sort of a concept you see here the size is big cold sodium hot sodium what happens in case of an event let us say there is a power failure and the reactor is shut down the coolant flow will come down temperatures surely will come down initially because of shut down then the temperature will rise in case the cooling is not the rate of temperature rise should be low then it gives you operator enough time to handle the situation and that is the main advantage of a pool type reactor the thermal capacity large amount of sodium is there so it will take less you know more time to raise by the same amount. So the transients introduce thermal transients are less that is one big advantage and the second advantage we saw pipes in the loop type reactor so in case there is a leak here radioactive sodium will leak out but here in the pool type we do not have that any leakage is there it will be contained within this large vessel and this is a big advantage of a pool type reactor earlier reactors small reactors are generally of the loop type have been built now the bigger reactors are pool type. In India our fast breeder test reactor which is already operating at Kalpa comes since 1985 is a loop type reactor while PFBR which is likely to go critical in the next one or two years is going to be a pool type reactor. Now we have had a look at the different types of reactors you might see so many designs have been there but slowly people are getting a consensus to consolidate the efforts of research and try to corner or converge on few reactor types on which we do more work to have more and more safer reactors they are called as the generation 4 reactors about which we will see in the next lecture. Thank you.


QuickBooks Online 2022 pay employees payroll get ready because it's go time with QuickBooks Online 2022 here we are in our get great guitars practice file that we set up with a 30-day free trial holding down control scrolling up just a bit to get to that one to five percent we're currently in the home page otherwise no one is the get things done page and the business view as compared to the accounting view if you wanted to go to the accounting view it's something you can do by going to the cog up top going down to the accounting view we will be toggling back and forth between the two views either here or by jumping on over to the sample company file which is in the accounting view going back on over we're gonna open up a few tabs that we can put reports in going to the tab right clicking on it and duplicating it two more times let's go to the tab to the left right click on it again duplicate it again tab to the left right click on it again duplicate it again as those are thinking jumping back on over to the sample company to see where the reports are located in the accounting view which is on the left-hand side fairly straightforward it says reports right there that's where they're at going back on over to the business view it's still thinking we're gonna be on the second tab my computer's a little slow give it some give it some time give it some time and then we're gonna be in the business overview on the left-hand side and then into the reports open it up our favorite reports let's cool let's close up the hamburger and then go on down to the balance sheet report one of the faves and then we'll go up top and do a range change from 010122 to 123122 and run it then we'll go to the tab to the left and we want to go to the business overview again looking at the reports and then we'll close up the hamburger opening up the profit and loss this time the P and the L profit and loss doing the ranging of the changing the ranges they are changing 010122 to 123122 and then run it did I do 2022 on this one I did okay tap to the right one more time business overview closing up the ham well let's go to the reports first reports then close up the hamburger and then we're gonna type in this time to the trial balance to find it the trial balance type in it in to pick that one up the trustee TV and the range in the ranges they are a change in the ranges are a change in 010122 to 123122 and then run it so there we have it okay so now we're looking payroll we're gonna go back to the first tab here we set up the payroll remember that we're in the free 30-day trial version so we have the setup on the free 30-day trial payroll set up payroll is going to be an add-on type of features you want to make sure that if you're setting up payroll do it right the first time because again it's one of those things it's not it's not the tinkering type of thing it's set it up right the first time we'll save you a lot more time measure twice cut once do you want to do the payroll in QuickBooks or do you want to be doing the payroll by a third party like an ADP or a paychecks and if you're doing it within QuickBooks what kind of payroll setup do you want to have in other words there's different tiers of payroll that you could set up okay that said we're processing the payroll here just to see if we go to the cog up top here and we go into our accounts and settings just so you can see what we are currently running on the payroll we're in the QuickBooks online the payroll premium seven days left on the trial we better get going we've got to get going closing this up and then so that's what we've got so we set up the payroll in a prior presentation which is down here in the payroll area setting up the payroll and now we're going to go through the processing of pain noting again the payroll setup is often one of the more difficult parts different companies are going to have different items they're going to set up including how often they're going to pay are you going to pay monthly are you going to pay bi-weekly semi-monthly weekly and so on and so forth what once it is set up it becomes much more easy just to process basically the payroll which is what we're going to take a look at at this point so on the payroll tab where in the overview versus the employees and contractors information the contractor information by the way isn't actually really payroll in the same sense but you have some reporting needs with regards to the taxes okay so let's go on over here and say we're going to go to the pay employees or pay my team whatever whatever you want to call the button that's the button and here we've got our payroll layout so pay so we're going to say that coming from the checking account so notice that sometimes you might actually set up a different account that you're paying from you might set up like a payroll account just to put money into the payroll account and then pay it out and what that does it it has less clutter in the payroll account which can make it easier to kind of reconcile or identify problems noting that payroll is one of the areas that if you're going to have like a lawsuit or some kind of problems the employees area is one of the most likely areas that will take place so it's nice to try to try to get that information as accurate as possible one way you could try to do that is to transfer the money that is needed and just the money that is needed and to the payroll account in essence every pay period and then pay it out of there so you have one account with it just payroll in it or you could pay it from your standard checking account we got the pay period that has been set up here and we could see that it was set up when we created our schedule of the pay periods and note also that you're somewhat limited when you're using a practice problem in the online version in terms of how far out the payroll periods are going notice that pay it basically listed it out up until 2000 up until 2000 January 2022 here that we can that we can go to up till May 2022 so if you're working a practice problem you might be somewhat limited in terms of what what the pay period that you can work with is because it's going to build everything around the current time frame which which it could be a little bit more difficult for a practice problem situation it's perfect for real life type of situation so we're going to say the pay date has already been set up it's going to be January 31st 2022 which is the end of our month in our practice problem and then we've got the employee information on down below our two employees and we've got the salary information and the regular hourly wage information and the memo if we want to drill down on and see what is actually happening which I do we're going to go into the pencil hold on a second we filled in some regular pay hours to save you time we filled in the default hours you set up for your employees this first employee in other words is a salaried employees that's pretty straightforward they filled in the hours basically for the the hourly employee okay let's take a look at the first one I'm going to hit the pencil over here to take a look at the detail so let's take a look at the detail that we have so up top we've got Adam Hamilton employee named the address the pay period and so on and then we've got the pay up top so this is a salary salary employee on a monthly basis so that's where we're getting the four five eight three thirty three that should be straightforward if it's a salary basis easy set up there and then we've got the employee taxes so these are the items that are going to be coming out of the payroll so in other words they earned this amount in theory and this are their taxes not our taxes as the employer their taxes we are the ones that are forced to be the tax collector meaning they would have got this money we're going to pay this money either way but instead of paying it directly to them and them then paying their own taxes we're forced to keep their taxes so you can imagine it as if we gave them the four thousand five eighty three thirty three and then they gave us back the amount for taxes which we're going to pay on their behalf to the government entities you can think about it in the same kind of situation for other withholdings as well such are voluntary withholdings like a 401k plan or something like that but instead of us exchanging the money them giving it back we obviously are withholding it we're not giving it to them at all so then we're going to go down here it calculated the federal income tax it did this is the most complex calculation because this is what's going to show up on their W2 for the federal income tax withholdings basically at the end of the year and it's trying to estimate what the taxes will be on the form 1040 individual income taxes for the employee which is impossible to do exactly because the tax code system for individual income taxes is way too complicated to do it exactly so we try to overshoot it a little way a little bit and we have to use the tables in the W4 in order to do it and so on now I'm going to try to make this a generic problem as much as possible so I'm going to actually adjust this to to try to match my generic problems so that we can tie it out to to a problem we did in excel and so on into our bank reconciliation so I'm going to adjust this according to that practice problem we also have the California tax the California tax is going to be something that could mirror the Fed in the way it works but that will of course be more localized on the California level I'm going to try to make this a generic problem by removing the California tax so we only have the federal taxes I'm also not going to get into the voluntary benefits like a 401k plan and so on all that stuff there's many different variants they can go into that stuff we have a payroll course that gets into it in a lot more detail but we just want to get the idea of the withholdings that you would need to be putting in place here and then of course all those different variants are things that you can do you can grow from there once you have the general idea of how the payroll is going to be working what other things are going to apply to you so this is the concept of the withholdings the social security is usually a straightforward kind of tax so in other words if we had the 700 if we had the 700 or the 4583.33 social security is currently but at 0.062 on the employee side so that's where we get the 28417 and so that's unlike the federal income tax it doesn't have a progressive rate although it does have a cap and some other confusions it's more of a flat tax in other words it's actually easy to calculate and so that's that and then we've got the Medicare which is 720 times point 0145 at this point in time hold on to six that's 4583.33 times point 0145 which is the 6646 and we're going to adjust that a little bit on our practice problem later so I'll show you how we do that just so we could tie it out to our other practice problems so we could do some mixing and matching but that's the general idea we're going to remove these these are the taxes of the employee that were withholding from them that they have to pay these two fairly easy to calculate the system can do that the state tax also is the system's getting a lot better at doing that but it's going to be more confusing typically because state by state locale by locale and then the federal income tax confusing but universal in that everybody has the federal income tax withholding however it's a very complex progressive tax system and therefore you got to use the you know that the tables and whatnot and that's why this tax is one of the big ones that we really want to pay for payroll to help us out with because it's confusing right so that's where QuickBooks is earning their earning their money and I'm going to then hit the plus button then we also have the employer taxes you could think of this kind of like the matching on a 401k plan or something like that these are taxes we pay over and above as the employer so one more time this tax up top or this is what the employee earned so that's what they earned we're going to pay that money either to them or on their behalf to the tax agencies in this case and that means these withholdings are what we are paying on their behalf we withheld it not to keep it to pay it to the to the government on their behalf these are taxes that we incurred not on our income actually on our expenses that we paid to the employees that we have to pay over and above the earnings of the employees that's why these are going to be actually the payroll taxes now when you think about the impact on the financial statements you could think of the impact on the financial statements as as if it was for all the employees as a whole or employee by employee what's going to be the impact on the financial statements from this transaction and just realized that if it was if we didn't have all this confusing with withholdings it would just be like any other expense right we would just say oh payroll happened so I'm going to pay out cash is going to go down by the four five eight three thirty three and I'm gonna have a payroll expense of the same amount it would be very straightforward but it's so muddied up by taxes and laws and so so forth this at this point that we have complete specialized industries that do nothing but payroll just to try to keep people in compliance with it so what's going to happen with at least the journal entry it's going to be payroll expense going to be debited by the four five eight three thirty three but cash is going to be affected by by the this minus this amount right that the net check is that they're going to get is going to be the four five eight three point three three minus the one oh seven oh point six three and so the different and so that's the and so that that's what's going to decrease cash the difference then is going to be going to the liability of some kind for payroll liability that we're not to oh and we have the employer taxes which are going to be payroll tax expense of the three fifty sixty three and the other side hasn't not yet been paid so it's going to go to a liability so let's say okay on that one so that looks good let's check out let's check out Erica Smith in a bit more detail going into that one and we're going to say the hours for Erica is that what we want to keep on the hours now I'm going to change the hours to 160 so I'm going to change the hours to 160 the rate is 20 so now we've got the the total of the three thousand two hundred three thousand two hundred actually hold on I'm going to change her rate to 15 I think I had it 15 so I'm going to close this back out and let's close this back out and I'm going to go into the employee information and I'd like to adjust her rate because I think I had it at 15 in my other practice problem so I'm going to edit I'm going to close this out sorry Erica hold on a second though it was at 15 so I'm going to go down here into the pay area and then change that to 15 and then save it okay let's go back in let's go back in Erica is going to be pissed but it's just a practice she's not really real Erica it's just it's just a practice problem so it'll be okay so we're going to go into the overview up top and let's let's pay the team paying the team okay so this one we're still good on this one let's go into Erica now and I'm going to change then the hours to 160 there it is so 2400 that's what I want okay so then on the employee taxes we've got the federal income tax again this is calculating from the W for information I want to make this one 360 for our practice problem and I'm going to delete the California taxes again to try to make it as generic a generic problem to tie out with our other worksheets that we've been working with in our bank reconciliation we'll do later and so now this number is based on tables or would be and this number up top the 2400 times 0.062 is going to be the 14880 and then we have the 2400 times the 0.062 is going to be the I already did that 2400 times the 0.0145 is going to be the 3480 and then we've got down here the employee taxes which is going to be the social security and the Medicare same kind of scenario what's going to be the impact on the financial statements you can think of it as employee by employee or you can think about our two employees together in that this amount is what they earned if this is the individual for her you can think about them both together as they're going to increase the payroll expense then this is what we withheld so we withheld this amount which is going to be increasing a payable account the difference between what they earned and what they withheld it's going to increase the or decrease the cash account and then we're going to have the employee or taxes which is going to increase in a tax expense and then the other side is going to increase the the payable account okay let's save it and close it save it and close it so there we go and then we can preview the payroll I'm just going to run it but wait a sec I got to check up I got to look at Adams again because we changed some stuff in Adam and then I wouldn't changed Erica's thing so let's make sure Adam I wanted this one at I wanted this at 720 and we don't want anything here and so there we've got that okay so then I'm going to say okay for Adam I think that's good okay so now I can hit the drop down or rise up or let's say preview let's preview it so now we've got the preview pretty straightforward okay let's go ahead and submit it let's do it here we go we're going to submit the payroll it says help us make it no I'm not helping not help not right now we're we're busy not using direct deposit no and then the check number that we can assign the check number I'm going to just auto fill the check numbers enter starting check number will be okay if we were to take a look at the paystubs here going into the paystubs it's going to look like this now note that you have to give this kind of information in one way shape or form because that's going to give the information you're probably familiar with this kind of paystub the current information in terms of the withholdings and the year to date information so again this requirement for us to track this on an employee by employee basis for the current and the year to date information is what is another thing that's going to make payroll a lot more difficult in that sense just to get it into the financial statements is fairly easy because if we think about them as all like one employee we could see it you know you can combine the transaction together but the requirements to give the paystubs track everything part by part year to date and the current period and to have to deal with the basically progressive tax system and the caps that come involved yeah I get somewhat tedious so I'm going to say finish this up let's make sure your taxes get paid set up taxes now I'll do it later so let's do that okay so there it is let's go into our register sometimes I like to check this out and see what happened with regards to the register so I'm going to go to the bookkeeping on down below if you were in the accounting view it would be in the accounting and we're going to take a look at the register so I'm going to close up the hamburger well hold on a sec opening up the hamburger I'm in the chart of accounts is where I want to be chart of accounts and then close up the hamburger and I'm looking at the register for cash so I'm going to go into the viewing of the register so I'm going to go into the register and there we have our checks for Erica and Adam so notice you can't really change these checks as as if there's a problem you basically had to void it and process the payroll again so there are our checks I can go into the checks here so let's see if we can click on one and then if I was to edit the check it's going to give us the details so here's the detail information for it and so here's Adam and so on and so forth with our detailed information similar to what we saw in the data input screen closing that back out so now I'm going to go back to now it took me to the employee list I'm going to go back in here go back into the bookkeeping and then back into our chart of accounts closing up the hamburger open up the register so opening up the register and let's see if I can add I should have had a check number here for these two is that kind of caused me a problem because when we do the bank reconciliation if I edit this I'm going to say that this is going to be let's say this is for Adam I'm going to give it a check number of 1 0 1 2 and say okay and then go back on over to Erica I'm going to do this again keeps on taking me out of out of my register so I go back into my register and do this one more time and say that we're going to go into Erica here and then edit that and then I'm going to say that this one is going to be 1 0 1 3 1 0 1 3 1 3 so that'll match our bank our bank reconciliation that will see future in the problem hopefully everything will work out like it's supposed to let's go to our financial statements and let's freshen these up and see what it did to the financials so we're going to say cash is going to go down if I go into the checking account or the cash account we're going to see that it went down by the net check for Erica Erica and Adam so there we have those items by the net check if you were to drill down on it it's going to take you to this information and then again back into this paycheck format so it is a check but it's indicating a special check of course I'm going to go back to and then it keeps kicking me out whenever I go into the check I'm going to stop going into the check I'm going to go back into my in my reports business overview we're going to go into the balance sheet close up the hamburger ranging of the changing 0 1 0 1 2 2 2 12 3 1 2 2 12 3 1 2 2 and run it so the other side you would think is on the income statement profit and loss report and let's make sure this is fresh and then we're going to go down we've got under the payroll they have a sub-account the wages the wages represent the total that was earned so not not the net check but the total that was earned are included in here scrolling back up and then the difference between those two is going to be on the balance sheet if I go into the balance sheet and the liability section we're going to have now a liability a liability down here for payroll liabilities California PIT SDI liabilities and then the federal we're looking federal right here I'm not I didn't I deleted the state stuff so the federal includes both the employer and employee portion of the payroll check taxes that are included here and then I'm going to go back up top and back to my reports and then we also have the employer taxes are on the income statement which are going to be down here under the taxes so this taxes area does not include the withholdings that we took even though the withholdings that we took from the employees are for the employee taxes because this tax line represents our taxes that we owe not the taxes that we have to pay because we withheld it and are going to pay on the employee ease behalf but the taxes that we actually owe over and above what we agreed to pay the employees so I'm going to go back on over now I'm going to jump back over to the trial balance and refresh that report running it and I also want to note that you could take a look at payroll reports at this point in time now that we have some payroll activity we can right click on the tab up top to do that to duplicate that tab again payroll can get quite complex in terms of the reporting requirements the 941s quarterly the 940 at the end of the year the w2s and the w3 and so on so you can have a good deal of reports here for the payroll reports but it's in the business overview and we're looking at the reports closing up the hamburger if we scroll on down all the way down here employees that's not what we want we want the payroll information so we got the the contractor payments employee detail the employee directory the multiple workers the paycheck history report the payroll billing summary the payroll deductions payroll detail payroll summary by employee let's take a look at that one let's take a look at the payroll summary by employee report and then I'm going to shade the time frame that looks good we'll keep it there and so we have our information for the hours here for total on the left hand side we've got uh Hamilton Adam and then Erica on the right hand side and we got the gross pay here and notice again you can see this this is the nice report to show that you can kind of think of this information as how something would be recorded on a paycheck by paycheck but you can also see how you can combine it together and think about all employees kind of like as if they were one here's basically the gross pay as if they were one here's the withholdings from all of them kind of like as if they were one here's the net pay as if they were one here are them broken out and so if you were to get this and then here's the employer taxes so if you were to get this information say from a third party like an ADP or a paychecks that was giving the employee all of this information doing the human resources and so forth then our goal would simply be to enter this information into the system to get the financial statements correct which is different than doing all the human resources kind of needs right so so keep those two things in mind if we go back to the trial balance this is where we stand at this point in time we're going to do a slight adjustment to payroll and the following problem due to an error we made in the bookkeeping when we made the worksheets and we already have constructed the bank statement so we'll take a look at that later but this is where we stand right now if your numbers tie out to this numbers that's great if not try changing the date range it's often the date range issue and then we'll be doing a transaction detail reports at the end of the sections which often help to diagnose what any differences are


Going on everybody. This is 2019 Chronicles football 12 box full case break number two random team sold out in Jaspies case breaks Comptex. I already forgetting in We're gonna roll the dice and see how many times we're going on the randomizer. It is nine times So we got all 32 customer names Let me see Darren. Oh, you're in here. Yeah, I got you I see you number two Only number one was bought by Michael Gallucci This is this is number two. So I got you Maybe never said for a minute. Okay nine times. Oh good nine times. So we'll go one two three oh good four five Six it is weird doing number two before number one seven eight and nine Anthony V Down to Darren and yeah, the the schedule will be kind of flexible today the break schedule when we get that set up Because remember we had a macula basketball. That's coming in soon So that'll break as soon as it comes and that'll probably get pushed to the front of the line and then Chronicles random team one still curtain bought out the whole case so whenever he pops in so whenever he pops in down probably get pushed to front of line because He bought that at least three or four days ago So keep keep in mind during that but everything that tells out we'll break tonight Except for probably macula case break number two. I don't think we're we're only able to pick up one case Maybe UPS will show up Monday with that and I'll put that in the description All right, Anthony Panthers Gregory Bengals Joshua Steelers Henry Patriots Fua Lions Jake chiefs David Redskins Joel Colts Steven Texans Wesley Cowboys and Raiders flew out with the Eagles Jeffrey with the Giants Brian Croft last spot mojo 49ers Derek with the Packers Arthur with the Bears Jeff with the Rams Wesley with the Bucks Brian with the Titans Josh with the Bills Anthony with the Falcons Joshua with the Jets Anderson with the Saints Wesley with the Browns Tony with the Seahawks Tyler Dolphins Carter with the Cardinals Megan with the Broncos Chris with the Ravens Joel with the Jags Brian with the Vikings and Darren Porter Chargers So there you go. I think there is a checklist. So I'll pause the video since it is a new release Maybe some people want to trade. All right, there are no trades. So here at Jaspies we got a full case random team number two of Chronicles football. Thanks everybody for getting in What's up, Tony? How's it going? I actually need more sleeves Yeah, I guess I can apply to everything right I just don't don't know if it sounds like kind of lame Like like fishing I get I guess it is luck, right? Although, but there's probably a lot of skill involved being a spray I don't know what we're watching It's like 49ers Cowboys Super Bowl is some sort Now Joe is here. He's just getting set up I figured I'd go live and rip and did I put what did I put in this one? Let's see All cards ship in this So Even if you don't get any hits, you'll still get all the base that comes out for your team Looks like they got like a cool NFL 100 design I'd be cool to have the entire set 49 a lot of number cards in this stuff Ryan Finley if I remember correctly We've got an Aaron Jones auto 51 and 99 from Donner signature series We've been breaking that lately Green Bay Packers, that's Derek 99 Derek Carr on a rent for all Jared Stidham 30 of 99 for the Patriots. What's that luminance? They didn't make luminance is here. I Thought they did make one good, but maybe they're just pretty still box. Yeah, Joe's gonna be ripping on the top camera there Get that arm loose throw some yeah warm-up pitches Jacobi Myers auto to 50 a lot of a lot of breaks sold out tonight Although it's relatively quick breaks like those team walls are like Josh Allen the 199 Oh, I like this. I think this was a verdict. I do like the NFL 100. Yeah, they're cool. That's all 100 These are the base. Yeah, that's considered the veteran base, but everything but everything Doesn't matter down to Mcnavon To 99 with a little thicker cart style looks real sharp from Do you remember this set? Dynagon football. Oh, yeah, Teddy was raving about that. Dynagon. Yeah, I don't ever remember that Teddy was like Teddy's going live on Instagram. Maybe five o'clock ish La time eight o'clock East Coast and he was like I'm gonna he's so fired up about comicals because he's he's like remember that Dynan Dynas said that was in that 44 of 99 letters for that fired up Oh Darren is saying they made a luminance put in college uniforms, so I guess this is an NFL That's cool. This is a old gridiron Kings number 199 Riley Ridley number Ronvo would break that with us. Yeah All right, that was box one Go kind of slower on on the first couple cases. There's Randy Maas There's Ryan Finley Number to 99. I remember this set legacy. They made those in college Tascans homes will sleep up Jason Witton relic still Cowboys on this one number to 99 That's going out to Wesley We got Damien Harris number to 99 and we have McCall Hardman jr. One 99 the Gardner-Minshew another Gardner-Minshew Phillip Rivers to 49 Chargers Annias Williams auto from signature series 81 of 99 Ryan Burns to one 99s. Yeah No, I think it's always like this always like the break that it takes long because there's so many numbered Everything's like nice looking Kylin Murray, that's a nice one luminance rookie There's will Greer numbered five of ten for the Panthers. Nice a Dynagon football parallel there Anthony B another Kyler Try to get all the Kyler sleeve. There's Dary Slaton 25 G-men Jeffrey Nice crown around a lot of their Number to 199 ready moss.  Yeah, that's really surprising to me Because the silhouettes are very popular There's curly Colt auto 41 to 49 No, what's going on with this part? It's a very dark background kind of hard to see the auto It's a little easier in person the camera makes it a little worse Oilers aka the Titans brinecroft No base Titans yet or Texans yet. Well, we still got one two three four five five and a half 67 and then here's a Dishon Watson 18 of 49 Texans So got plenty of boxes though, man That's drew lock There's Jared stittum titanium like that the base of 133 More distinguishable from the other cards this year. Yeah Kyler Murray, yeah, they're kind of they were kind of just basic It was just too much tax on the because they're trying to do that whole newspaper thing. Whoa two of 20 Dwayne Haskins auto nice David Baker with the Redskins Okay, Brian cool We'll definitely get back to you ASAP on that This is Chronicles random team two right now Alva Kamar number 199. There's Kyler Murray gold 10 of 10. Wow 10 of 10 Kyler That luminance looks so good. It looks way better with the NFL With the pro uniforms too. That luminance is fire. I'm gonna do a few more Resty the rest. Yeah Harrison Smith relic number 49 hometown heroes Vikings and that's miles broken number to 99 for the Ravens To 199 Gardner Minshew break one Michael Galucci bought out For random teams if you're talking about pick your team one then no that's coming up next. There's the break order We got Chronicles random team two and then Pick your team one and then we got to go through like a hundred or so orders to see what's sold out after that We got probably seven or eight breaks sold out So we'll get to all those Russell Wolton to 199 as the day goes along to 49 Josh Allen and yeah, I kind of flexible on the schedule today because There's a rookie Kyler and a phone 100 15 or 199 Brett Barve because we got a few breaks that our Blind movers they got Watching the college fast passes at Disney Paris Campbell to 75 for Joel. I haven't seen any dolphins yet, but yeah, still Eight or nine boxes to go. There's a Kyler. There's Miles Sanders 21 of 53 Titanium Teddy's gonna have a field day with this And there's our first silhouette number to 99 relic auto Damien Harris for Henry Patriots Awesome comic-hunter. Yeah, that's coming up next. So probably in about 30 minutes or so probably Joe's first break 58 or 199 Kyler Yeah, pick a team once and I think that list is already made so Just roll Right into that after shortly after this there's 12 of 99 Marquis Brown Kind of like these these are like outer space like Marquis Brown is in is in space just floating around What's that? Titan football height. I don't remember you ever remember Titan. Maybe it's just like a new one They're trying out and they might do it next year. I mean, I still have I still have Dreams of them to the spectra baseball. They team So successful everywhere else But maybe they can't get enough relics or something They should dump Yeah, at least one of those baseballs and then to spectra That was 89 and 99 Devin singletary Derek Henry for the Titans hometown heroes to 199 and To 99 Deontay Johnson Titans is bright No, we don't notify but once the break is over we'll upload it straight to YouTube Nick Bosa 31 99 Mike Golik Otto. Wow, that's cool 16 of 49 I Don't think I've ever pulled a Mike Golik Otto. That's a Eagles. That's going out to Fuad Wonder if he sells more. He's got it right because it's more famous now because of the Mike and Mike show Probably probably better than than what he was a player. Yeah to 199 miles Sanders to 99 Steve Largent Downtown outer space. Oh, I like the downtown cards. Yeah, that'd be kind of cool Bebo Samuel Silhouette auto relic to 99 for the 49ers Brian Croft last Bob Mojo All right, we're all done here. Cool. Thank you Aaron Donald to 199 you didn't like passing the torch. I like those cards, but me I didn't do too much of the Break so I don't know how the product was, but I like that design Chris Conley signature series 40 of 99 Jaguars is Joel Keregana 199 TB 12 number all cards mail of your team Will Greer to 100 Kyler Murray Relic Otto Kyler Murray nice 12 out of 49 Timeless Treasures football. That's a cool design Cardinals is Carter got him in the randomizer. Congrats 41 to 49 Cooper Cup There's Nikhil Harry red to 99 to 49 getting the patterns down Greg Olson to 199 Carolina Panthers is Anthony V a lot of Panthers so far. I feel like a couple will will Greer's to 10 and to 50 or something and the rest is Devon Singletary 48 of 99 also the Zeke is number two To 199 on that Zeke all right It's like six more boxes to go. So we're only halfway through So looks like these will be probably clocking in around half an hour each So I'm sure we have time to sell our whole print run today Which is all the cases we have for the website or on the website now Leeroy Kelly Leeroy Yeah Browns is Wesley They have Montgomery no number 199. I still don't really get that Eastern stick to 166 Jared Stidemotto nice crown around 21 out of 50 Yeah, select baseball is making It's a return since 2013. They haven't done it, but they're doing it. I think coming out in a couple weeks To 99 Gardner-Minshew. There's Ryan Finley number to 99 To 49 Derek Henry If you looked at the checklist Steve Olson, you would You could correct yourself on that statement to 199 Sam Darnold Just like every other break some teams are gonna have more cards One of ten Dave Montgomery That's the uh, you know, if you don't want the random teams join the picker teams got six cases up there pick your teams Yeah Texans you got JJ Y. Andre Josh Johnson and Deshaun Watson Heard of those guys before All right to 50 Devin Singletary Otto Buffalo Bills that's going out to Joshua You know what set they didn't make this year's honors football Uh to 199 Justice L the buyback set Maybe they do that every other year There's probably a lot of time to do Buying back all that stuff I think we already pulled the Deshaun Watson numbered card. Maybe you're lagging Uh 32 75 Nikhil Harry There's Michael Thomas Relick number to 99 Saints is Anderson And we have a number to 10 Aaron Rodgers two of 10 Two plus 10 equals 12. That's his jersey number. That's an eBay one-on-one Green Bay Packers is Derek Yeah, I saw that he said that John But then I googled it and he said before the draft on the rich Eisen show that uh that he Like during the draft before he was drafted on the rich Eisen show. He said he was talking to the Bears So I don't know Who to believe So he he said she said But they would be pretty dumb if they didn't right Uh 10 of 10 Otto Ryan Finley That's Gregory with the Bengals Oh, he said that. Oh, I didn't see that. He said his agents said to lie. I guess that makes sense, right? to 199 Joey Bosa make Seems to make all the teams look interested To 99 John Elway had to sneeze Excuse me Four boxes to go Thank you Yeah, I think the rich Eisen show is filmed like 10 minutes from our store here To 99 Drew Brees El Segundo That's Anderson with the Saints To 199 Drew Bleto. I seem to like rich Eisen more on his own show than like maybe on that NFL network To 10 Joey Bosa eight of 10 Chargers That is deep order Eight of 10 Joey Bosa The NFL 100 set pretty cool Set there Nikhil Harry Relicado from Timeless Treasures 32 or 49 That's for the Pats. That's going out to Henry. I know we should right? To 99 Jordy Nelson I missed something here. Usually numbered card in like every pack So let me go through again to 199 Russell Wilson There's Devin Singletary To 50 Yeah, that's it. That's a good thing. Yeah, I mean we only have it Here to watch like the games Uh 22 out of 49 Kyla Murray I don't think I could get Jason break to break here on Sundays if we didn't get the eagles on every Sunday Although probably right now we could just cancel it for the next three months Until sports Nick Bosa two of 10. Wow. So you got Joey Bosa to 10 and Nick Bosa to 10 It's a pretty good box It's created by the bosses there A few more boxes to go There's the break schedule in the chat We got picker team one coming up next and then we have to go through some orders To see what's sold out after that Andy Isabella to 99 Carter with the gardenals To 199 Rashawn Gary That thing is live this weekend. I don't really understand what the golf challenge is I haven't heard about it So it's basically Brady Peyton Manning There's run CMC to 49 Is that what It is Are they actually going to be on the same golf course or separate golf courses or what? 400 points ought to be randomized at the end of the break To 199 Gardner Minshew And Gardner Minshew number to 35 25 out of 35 Gardner Minshew Michael Vic 9 of 25 For the Falcons That's going on to Anthony V There's number to 99 Devin Singletary There's a Kyler To 199 Luke Keekley And that is it two more boxes to go. Oh interesting. I'll have to check that out I was always saying golf seems like the easiest sport. Ooh, is this number five? No to 49 Josh Jacobs I see green and panini usually emerald to five but It teased us there. Josh Jacobs to 49 still a nice one though And this is a Lot of Kylers at least one or two Kyler rookies in every box to 199 Matt Ryan I don't know if they're still available on any of the picker teams To 49 McKeel Harry Number to 199 DK Metcalf There's a Wilson McGay auto 21 out of 99 for the Broncos Going out to Megan Need some drew lock 26 of 99 AJ Brown Wow, Mike. I'll start throw back there. It's a 199 Daniel Jones Kyler There's McCall Hardman jr. For the Chiefs Crown around die cut auto to 75 Yeah, I can't watch that that video That's one of the worst in sports history Stafford of 199 also a bad one is um Where for from Louisville the basketball player I think it was on Easter too. It's really bad All right, last box There's Kenny Moore To 199. I think another bad one was Marcus Latimore, right? South Carolina Gamecocks running back I think he had a bad one too There's to 199 Tom Brady for the Patriots To 199 Howie long Kyler Murray the second Kyler Murray auto in this case. Wow Kyler Murray 13 of 30 auto whoo Carter Two Kyler autos. That's crazy plus a Heap of rookies too To 99 Gardner Minshew. There's Brian Burns for the Panthers And a gold. Yeah, that's right 75 There's Jalen Smith 199 for the Cowboys. That's going out to Wesley to 199 Miles Boykin crazy case To 49 Ryan Finley That'll be it. All right, so we got some points to randomize. So let's take all 32 names Top name we'll get uh 400 panini points to use on their website After Nine times five and a four one two three four five six seven Eight ninth and final time nine top name Jeff W Don't think I called your name out too much with the Rams. So there you go a little consolation 400 points Thanks everybody for watching. Thanks for joining. That was chronicles football random teams number two


Welcome. My name is Roger Landers. I am a coordinator for the Social Sciences Minor in the Research Master Program. The Social Sciences Minor actually consists of two tracks, Sociology and Organization Studies, and I'll be discussing both of them in this video. Our Social Sciences Minor focuses on groups and networks, ethnic groups, families, social networks, organizations, networks of organizations. The main thing that we address in this this minor is that people constantly interact with others.   A major difference with the Social Psychology Minor is that we put much focus on how people act together. People work in teams and these teams are in organizations. People live together in neighborhoods. People together develop products online. How this happens, what makes these groups successful or not, those are the main questions that we address in our Social Sciences Minor. The topics that we address are all firmly rooted both in sociology and organization studies. Examples of questions that can be studied are how does cohesion in a neighborhood affect crime and other deviant behavior? Why are certain organizations better able at motivating their employees than other organizations? Why do students in multicultural schools perform worse than students in homogenous schools? And how do people act together when they cooperate in an inter-organizational network? In our theories and our methods, much emphasis is on multi-level aspects. People work in teams. These teams are in organizations. Organizations reside in countries that are parts of continents, that are again parts of the world where there's much interaction. And what happens at one level of analysis and one level of observation affects what happens at the levels below and the levels above that. This makes our field both complex but also really exciting. An especially great way to learn how to do research in the Social Sciences is to participate in research projects in our departments, so-called internships. A few examples of internships are the creativity and innovativeness of teams. In this project we study how social networks of and outside of teams affect the creativity of those teams and the extent to which these teams can be innovative. We collect network data, we perform network analysis, but we also conduct lab experience, for example, where we manipulate the social network structure and other conditions and look at how that affects the creativity of the team as a whole. This is pretty typical because in most of our research we combine multiple methods or multiple approaches to the same topic. If you have a special interest in organizations, other typical research topics include the special nature of temporary projects, the study of how norms and values and routines inside organizations and teams develop over time, the study of what makes some team take more risk than other teams, how networks of people and organizations affect the performance of employees in the organization, topics like that. From a sociology point of view, a typical internship is a European value study. The sociology department is very strong in collecting both primary data internationally and nationally, and the European value study is a prime example of that. The study started originally in 1981 and continues to this day. Questions that are asked include questions about values of family, work, politics, trust, well-being, social capital. Research master's students are involved both in the collection of the data and the analysis, and also will be involved in the preparation of the next survey. It's really a challenge to collect data that is comparable across countries and over time, and this study will be able to shed some more light on how cultural differences between European countries have increased or maybe decreased over the recent years. The specific courses that we offer in this minor can be found on the website. I won't go into detail on that in this video. Most importantly, I hope you realize that we study very exciting topics that are very relevant. Our courses and our research are conducted by members of two internationally renowned departments, sociology and organization studies, so you can be sure to get the first class learning experience. We hope that you share our enthusiasm for this program and we hope to see you soon.


Welcome folks, we had the Dow Industries down to 24 Nasdaq off 60, S&P's down 22. That's a downdraft of 8 tenths of 1 percent in the Dow, 6 tenths in the S&P and 8 tenths in the Nasdaq composite. Gold contract, gold contract up $2.70 straight into 12.79. We have the silver contract up 8 cents, $14.40, light sweet crude, down 29 cents, $58.85 a barrel. Now we will get the light sweet crude numbers coming out at 4.30 this afternoon. Now this is quite a comeback for the oil market folks, bottom line is that rejected lower price at 56.88, closed out here at 58.84 so that's saying this thing was going to bounce. It's going to be intriguing watching how this shakes out because what we do know is that you have the oil market is about a week ahead of the S&P and where oil goes the market likes to go. Notes and bonds and we take a look at the 10-year note. The 10-year note, bottom line had volume again, didn't give it up in price. 10-year note was up to $125.27. You've done 3 million contracts, closed flat, $125.12. Bottom line, you get higher price, you get volume behind the move. This is going to be right back top side once again. We take a look at the 30-year bond, bottom line held price. It's kind of intriguing and not really, no it didn't hold price so that got sold off into the close also. Let me just look at this for a second. That got sold off into the close last 20 minutes. Although, guess what, 486,000 contracts as monster contract volume, bottom line, I expect you're going to back off and when we do back off, what's going to be all about is it is a backing off with light volume once again. That's how this market's been trading for a huge amount of time. King dollar. What do you have a king dollar? A king dollar wants to go after that high once again. Bottom line, it failed last Thursday, got up into that high, got over the 98085, got over at 98060. We hit 981, so we got over it, 12,000 contracts. It's going to go up for the spike high right now that we had out here last week. That spike high has 19,000 contracts and that number is 98260. Stay right there folks. We're going to be coming back for some numbers after the close. To recap out here, we have the Dow industrials finished down 222 and has like off 60 S&Ps down at 23. We'll be right back.