What's up everyone it's your girl Kenzie here from Layton Sports Cards and I'm Rip at 2022 Panini Luminance Football Hobby 6 box break number 7 random teams. Here's a look at the random results again you can always find these at LaytonSportsCards.com underneath the results tab and the link is also in chat for you. Alright best of luck first look at Luminance for me today. Watch the force rip some of this earlier beautiful product. I love the look of the cards. They always do a great job with the inserts. Alright let's see what we can get two autos and one mem card. Here we go so weird seeing not not seeing a rookie sign on some of these back there we've got Alec Pierce rookie a Dale Robinson some of these are hard to read Bailey Zappy rookie Patriots we've got out of 249 Lamar Jackson nice gold there first auto up how about a gold Desmond Ritter 33 of 75 wow what a start here there you go Falcons nice hit Joven H 33 of 75 on that one and Savage Nick Chubb yeah they have a sheesh insert this here too I'm like really panini very rookie Garrett Wilson rookie for the Jets a Trelin Burke Titans we've got 120 out of 149 Kyler Gordon for the Bears got Joey B on the intensity patch bangles non-number and dynamic rookie of Drake London nice one there dynamic Daxon Hill rookie Nick Bonito a Jeremiah Robertson Zach Wilson 20 of 35 Jets out of 249 Calvin Austin the third for the Steelers and we've got a intensity patch of Justin Herbert's Chargers and dynamic Jonathan Taylor smells Cameron strong rookie or Carson strong sorry Carson strong rookie Brian Robinson Jr commanders got Cameron Thomas five of 50 a Hassan Haskins for the Titans we have Washington 12 of 25 on the illuminated ink of Taylor Hineke Washington and luminosity of Justin Jefferson that is a beautiful looking card there you go Vikings nice one there um Macaroon I'm not sure sounds like something we might get Merlin something I believe we had that last year box two here I don't know how I missed that kettle Desmond Reder rookie Jake Juan Prisker got Jameson Williams for the Lions 135 a 249 Drake Jackson for the Niners next auto up we've got Chief Skymore 118 out of 349 and fusion of uh Trevor Lawrence for the Jags another beautiful insert nice rookie of Jerome Ford Browns a Charles Cross for the Seahawks Arnold um Abeket Abekete Abeket Abeket Valgans a Leo man these names are hard to read a Leo Chenal on the green rookie that is 85 of 99 got 600 points here we'll run them off at the end in a sheesh of Justin Herbert rookie of Charleston Rambo a Matt Corral rookie for the Panthers Skyler Thompson rookie Dolphins we've got 141 of 249 A.J. Brown for the Titans Chiefs intensity Pats patch of C.E.H. and of a Steege a vestige of Cooper cup last box box two last pack box two Christian Harris a Akeem Ekwanu rookie Skymore for the Chiefs we've got seven of 35 Matt Stafford Rams 12 of 50 Austin Eckler Chargers Eagles Nakobi Dean rookie Otto to 349 170 of 349 nice one there for you Eagles and we've got Savage of George Kittle and everyone just three total breaks with spots left tonight we've got flawless tiered random full case break a mix uh mixer two NT football to prism as a mixer and then we moved our NT basketball to the end of the night Skymore rookie Chiefs Nakobi Dean rookie Eagles we've got Drake Jackson rookie Niners Hassan Haskins one of 50 rookie Titans a Gabriel Davis for the Bills on the swatches and sheesh of DK Metcalf just sounds funny sheesh DK Metcalf Wilson take one Thornton rookie Patriots a Jack Cone rookie Colts Gretall for the Jets rookie 79 out of 100 dynamic sweet on the orange color match there for the bangles uh Demi and Harris 88 of 149 Patriots got Browns uh six out of 25 rookie Otto Jerome Ford Browns and Fusion insert DeForest Buckner Colts box up Brandon Smith rookie Panthers Derek Stingley junior for the Texans Trey McBride rookie Cardinals 125 of 249 Justin Jefferson Vikings we've got Bills Otto out of 99 Tremade Edmonds on the illuminated ink and dynamic rookie Kenny Pickett nice one there Steelers T-Law second year rookie of uh Christian Watt Watson Packers George Carol Aftis rookie Chiefs we've got Kate Aughton for the Bucks out of 99 rookie Matt Corral you know Panthers and we've got a year one Christian Watson looks like a speckle parallel there you go Christian Watson Christian Watson year one speckle Otto yeah Packers Packers on that one nice hit Packers and we've got uh the vestige of Joe Burrow bingles probably tag those ones that might just be like one or two for break yeah the year ones are are nice all right box four rookie of Traylon Burke's Titans Daxdon Hill for the Bengals we've got Nick Bonito Barrancos Malik Willis 245 out of 249 Titans got Barrancos eight of 49 Chad Johnson that's sick on the portrait signatures little Ocho Cinco Cinco there you go Bengals and a fusion of Fred Warner for the Niners got rookies of Jacquarie Robertson a Carson Strong Eagles rookie Brian Robinson Jr commanders uh rookie uh 38 of 149 Jeremy Rucker Jets we've got year one Jack Cohn uh year one speckle Otto out of Notre Dame Jack Cohn COAN currently a free agent currently a free agent on the cone so that'll be a random to all check that one back and dynamic Kenneth Walker the third sign with the Colts is waved yesterday okay so Colts is the only one I think that's okay so that's actually going to go to Colts I believe that's how force was doing it earlier it's the only team he was signed for and is currently free agent so we'll do Colts on that we've got Cameron Thomas for the Cardinals a Evan Neil Giants Hassan Haskins Titans uh 64 249 Darius Leonard Colts got Jets Michael Carterpatch and uh vestige of Justin Herbert this is number seven we are on uh on schedule legit this is number seven rookie of David Ajabo for the Ravens a Channing uh Tindall Dolphins Jeremy Rucker Jets four of 35 rookie of Jesse uh Lucata for the Cardinals 32 of 99 Hassan Haskins Titans we've got nice 343 of 349 Tyler Beatty for the Ravens and Sheesh Justin Jefferson yeah we'll never break a um a box early uh legit so anything we might run a little bit behind but we are we're right on schedule here Trey McBride rookie Cardinals a Christian Watson Packers George Carol Aftis Chiefs 165 of 249 Michael Thomas Saints we've got Niners two-color patch 25 of 49 Bebo Samuel and vestige of TJ Watts rookie of Cade Otten Bucks a Greg Dulich Broncos Ty Chandler Vikings dynamic 80 of 100 Najee Harris for the Steelers 120 of 149 Jesse Lucata Cardinals we've got Ravens rookie 282 of 349 Otto Isaiah likely nice and Savage Nick Chubb Ravens starting to heat up here a little bit oh yeah Lewis Sin Cyn Cyn a Amon Saas Gardner there you go Jets Tyler Goodson for the Packers we've got rookie out of 249 162 of 249 Romeo Dubs for the Packers we've got another 600 points card and dynamic Drake London rookie Jalen Tolbert Cowboys a Calar Elam for the Bills Kenny Pickett rookie Steelers Davante Adams 63 149 nice one here how about a Isaiah Spiller year one Otto Chargers on the Isaiah Spiller and dynamic Jonathan Taylor ass box here again I do have as of right now two 600 points cards to random off at the end Drake London rookie Falcons a Trayvon Walker for the Jags there you go Kyler Gordon Bears Derek Henry 170 out of 249 got John Michi the third rookie Otto that is one out of 299 nice one there Texans dynamic Cooper Cup a Kyle Phillips Titans Calvin Austin the third for the Steelers Desmond Ritter Falcons Jake Ferguson 105 of 149 Cowboys we've got Trent McDuffie on the year one speckle Otto Trent McDuffie Chiefs Chiefs on the McDuffie Savage of Aaron Donald Jaquan Brisker Bears a Jameson Williams Lions Jerome Ford we've got 240 to 249 a Kavon Thibodeau nice one there giants Bangles intensity patch 19 of 49 Tyler Boyd and vestige of Tyree Kill last pack here and then we'll do the random for the points and a recap cross equity Rambo 6 of 25 a Demian Pierce Texans 16 of 50 Travis Kelsey for the Chiefs we've got Broncos rookie Otto 18 of 100 Greg Dulich and a fusion of Matt Stafford Rams right give me one second here again we've got two 600 points cards let me set up the random and we will run that one all right we've got all 28 teams and combos in here let's roll our dice four times again top two will each get a 600 points card good luck one three four Vikings and jets each get a 600 points card Vikings and jets all right let's do our recap here got our relics first we have the intensity Tyler Boyd Bangles Debo Samuel Niners Michael Carter Jets a game Davis Bills CEH Chiefs Justin Herbert Chargers Joey B for the Bangles goes we had Greg Dulich out of 100 Broncos Trent McDuffie for the Chiefs a John Michi III Texans Isaiah Spiller year one Otto Chargers Isaiah likely Ravens Tyler Beatty for the Ravens Jack Cohn Colts a Chad Johnson for the Bangles Christian Watson Packers year one Otto out of 99 Tremaine Edmonds Bills Jerome Ford Browns Nicoby Bean Eagles Skyler Moore Chiefs a Tyler Honecke for the Commanders and a Desmond Ritter out of 75 Falcons all right that will do it for the first luminance we've got another one coming up shortly thank you everybody


really lost control and Vegeta assist is actually kind of nice. How's it going everybody? Dato do I hear back with some more dragon ball fighters ranked matches this time playing Android 17 because I got a lot of suggestions to play some more of him as well as the normal team of Krillin and Yamcha backing him up. Now this is a ranked down match for my opponent here from Pride Troopers so I'm fully expecting this man to go all out and hopefully my 17 is ready for the challenge. All right. Oh that sea assist went way higher than I expected. That was actually really sick. I thought that was the Gohan sea assist so that's why I kind of misjudged the distance there but oh he like I said he is swinging. Oh yeah this is this is going to be close. I could I could already tell from this man he's looking for the scramble match and he might just get it. Um man that that the geoseases really has me uh thinking like right there that was close.  We don't want to let this hopefully that hits nice uh we don't want to let it get too far ahead for him so as weird as it is we're just going to spend some bar try to force him down maybe get his own spark um that's another bad situation to be in. All right that's Goku final wait is it all right we should have him that should hit even through the beam android 17 plant this man all right we got a character lead that doesn't mean much because he still has sparking but at least we have something going for us fully expecting the kick no kick you assist help me no okay look at the lights yeah I gotta stop that the forward dash is like a sign of aggression dude it's like I'm here to swing I am here to fully just kill somebody level one might kill yes it didn't wow it was more than enough all right so now we're just have a no ifs ands or buts about it we're just behind I got blocked I thought I thought that would be smart because the css but he had way enough way more time to block than I thought got you back oh my life oh okay there's a lot of right points on the line we gotta make a comeback so about uptake vanish oh that's bad nice back dash wow that was sick bring it in y'all shit oh and he kicked I I really thought the super dash would be sick trying to get around those very fast key blasting gohan has but a level one's gonna get the job done and now we're on to limit break Krillin pretty quick like I said I was trying to avoid this with the early spark but after it ran out we've really lost control and Vegeta assist is actually kind of nice wait a minute through the beam because it's a dp and I didn't take it is that death that is death huh three bars that's more than enough uh wait a minute I shouldn't have hope right yeah no no we're dead we're dead game one goes to my opponent hopefully in a match that we won't let repeat because that was a beat down but uh all right we should be a little more prepared I kind of choke man 4 000 points dude these are the these are the matches where you you get the where you get what you need a little bit more delayed bounce oh my goodness he confirms off of it oh I didn't know you could combo off that let's go down heavy connects all right 17 let's show him what we got does he down tech he did and I just missed my meaty damn that was where I needed it most too um well I don't think you're level three and if we whoa he did which means he's kind of forcing me to spark again from being honest I missed I missed the beam assist pushed him back I was gonna say what assist does he have here that that would hit all right got him this is where the bread and butters come through 17 what a gigantic miss get him level three this man now he didn't spark early last time so I'm just gonna go with a 2m and if that doesn't work I'll probably like standing medium or something big lag yes I the 2m does come through hopefully the lag had nothing to do with that but you know I mean come on we gotta take what you can get here okay get him off me super dash nice air air to air not gonna go for it instead we off the down heavy hey there's the spark that was a nice dragon rush I was not taking that meaningless huh oh nice tag all right the raw was a little extra aggressive no dp I think he might have actually tried to do it that might have might be what got him it but I was gonna read the dp get him down three bars what's the wake up option huh what's the wake up that's plus that's plus you gotta watch out for extra attacks is this enough to kill yes it is three bars have been built take them down a notch I'm gonna go for the two bar kill hope hopefully that's good yes all right I didn't have to spend any more bar uh we could have made a double sure but I didn't want you out so I had to take the path I did so we both did ex moves and one was better for the situation than the other I my play of us to go behind him because I thought he'd maybe like run in or something like that it'd be you know it'd be a quick way to get around it he's gonna instant transmission or something wow just ex it ends into the level three okay we got a problem we got a problem he hasn't given up there's no sign of of giving up in him yet block the mix block them I jumped into it damn I hate that that was just me tried like I panicked okay oh I hate that this is so close thank you Krillin when I say you're the best character ever I truly mean it man that's not gonna kill I'm gonna save bar there we go all right nice who I probably should have level three hot I just I didn't know what to do I should ex and after image or something maybe I don't know all right we gotta get this a second game though I want this demotion why I guess I want my points more than I want the demotion but I'd be lying if I said both weren't uh both weren't in uh a reason to continue trying to get these wins get him down 17 back dash overhead all right nice nice nice optimal b&b's folks I gotta stop doing that so soon huh vanish beats that no okay vanish beats that oh he did that dash again but I fell down trying to hit some buns a little too early and that's what got me hit down take will be out whoo he's jabbing the ground off no way oh if you would have calmed off that he would have been a god oh that's still not enough to kill oh wait yeah that is well hopefully if this fast enough one two seventeen plant them what are you doing see assist I am dead for that wow that's the assist is kind of nice I definitely have never even thought of super saying Vegeta see assist but it's not too bad at all like it's it's really good all right pink Krillin I think I have pink Krillin and Yamcha if that combo'd I was about to play I was about to switch teams mid-match I was about to start playing Ginyu and then swapping into Vegeta just for the double Vegeta can you believe how dumb I am I panicked with the DP and everything man legs oh when he actually comboed to and we are sleep oh my god is a hit oh wow they did heal it at least we won't die but we do have to block which is not great I was gonna say oh man I'm a scrub he won't go he was blocker but now we good speaking of good I feel like I keep repeating myself but I gotta admit it's nice all right um I've seen a lot of Yamcha comebacks I've talked over a lot of Yamcha comebacks this ain't and boy is this not one of them unless it is look at this limit break damage if I had better meetings on down tech I feel if you play against me please down tech all the time it's just something I'm working on constantly like I'm constantly working on it I just don't know the timing at all you think I would but it's just been a I've just been a struggle since a young age oh why did I let him get away with that oh he did superdash just on the wrong side okay sliding me I'm down I'm dead I've I panicked vanished maybe if he doesn't no we're dead maybe oh we're alive do oh that DP was sick I that DP was really good wow man okay two one are we gonna go out three one no not like this I can't be beaten like this dude I definitely can but let's not tell him that I keep forgetting that goes through beams man that is no I'm not gonna say it again forget this whole playing equals thing I'm here to play early spark take a hard knock down as well why not let's go okay that's still not gonna be enough to kill not gonna be enough to kill but I can at least take his sparking time no tell me that's not true okay we still got it on the rebound oh I made way too many mistakes dude this is a messy game why are you clicking buttons for y'all she doesn't like that 17 doesn't appreciate it either if we're being frank delights my man oh my god he's got the lights get me out of here get me out of here are you kidding me that vanish was very bad okay I'll take that to him and I did not know he's gonna guard cancel there I was just more I was more afraid of if he would mash or not well I know I know I'm struggling with it too and I should probably give up but I have to learn eventually and that's kind of why I'm just really forcing myself oh he was lighting what it come on I had that ready to go come at me I'm feeling this match is good dude this is a great this is a great game 2h was nice as well progress okay no more vegeta sea assist we just got to deal with vegeta the dive kick why dive kick hit me right over the head oh no oh no dude I'm panicking y'all she even took a beating for that one and super dashing a lot to be fair though it has been working extremely well man oh man I gotta start canceling that into something else he's gonna three level three nope I can't believe I'm cracking like this on the final one uh we're we're below him now okay hold on hold on let's have a seat please oh my goodness that crossed me up let's go lagging for my eyes deceiving me there was like a like it wasn't a lot it was just a single frame skip no but you're still no oh I got way too emotionally attached to that it hurts it sucks to suck it sucks to suck period that was the entire thing for this game hopefully you guys enjoyed it though if you did definitely let me know down below in the comment section while you're down there leave a like and subscribe if you enjoy the channel as a whole I have metatadoia and I appreciate you watching this one all the way to the end by the way thank you so much for that but I will see you in the next video I'm gonna have to hold this one


Hello and welcome to this session in which we will discuss guaranteed payment in a partnership. In the prior session, we looked at form 1065 and we discussed what are separately and separately stated items. And within that discussion, I mentioned that we have this deduction here that's called a guaranteed payment that will merit a separate recording because it's a special type of a deduction on the partnership form on the 1065. Therefore, in this session, I'm going to go ahead and discuss what is a guaranteed payment. In other words, I am not ignoring the other component of the form 1065 income deduction. We also looked at other items such as a schedule K and schedule K1. But in this session, I'm going to be focusing specifically on guaranteed payment. So let's go ahead and get started. Before we proceed any further, I have a public announcement about my company, farhatlectures.com. Farhat Accounting Lectures is a supplemental educational tool that's going to help you with your CPA exam preparation as well as your accounting courses. My CPA material is aligned with your CPA review course such as Becker, Roger, Wiley, Gleam, Miles. My accounting courses are aligned with your accounting courses broken down by chapter and topics. My resources consist of lectures, multiple choice questions, true-false questions, as well as exercises. Go ahead, start your free trial today. So what is a guaranteed payment? Well, from the word guaranteed payment, it's not based on your income. So you don't get a guaranteed payment. In other words, the partners or the members or the shareholder, whatever you want to call them, don't get the payment because the company means the partnership earned a certain amount of income. So it's not a percentage of income. It's not based on income. It's not influenced by how well or not well the partnership is doing. Now, you might be asking, so what is this guaranteed payment for? Well, this guaranteed payment is basically payment made to the partner, to the owner. Why? Well, think of it from A, an owner or a partner or a member perspective.   You are really self-employed. As a self-employed individual, you don't get wages. You don't get a W2. You don't get a 1099. You don't get those. But you need to live. Let's assume your only work is what? Is an owner in a partnership. And many people, that's what they do. They live of their business that they form with other people in a partnership. So they have to take some money out to live off that money. Well, it cannot be considered salaries and wages because notice here we have salaries and wages, but those are for people other than the owners, other than the partners. So the partners cannot get a W2. The partners don't get a 1099. So what they do is they get, they withdraw some money and they call it guaranteed payment. Now that money has to be basically for something. What is it for? Well, it's usually for services because, as I mentioned, this partner works for the partnership. They do the work for the partnership. Now, although it's for services, we cannot call it a salary.  Or it could be for capital investment. Let's assume you contributed money to a partnership, but you don't work for that partnership. We'll simply put you want to earn, in quote, some money on your investment. Therefore, what we do is we draft an agreement saying you are going to get a certain percentage of your capital, certain percentage of your capital or a fixed dollar amount. Regardless, this guaranteed payment will have to be basically, in a sense, put down written down because we have to know it's a guaranteed payment. And it's usually either for services, it means the partner is working for the business or it could be for capital contribution. It could be for both. You could be contributing capital. You want some, you want to earn some money on your capital and you are working at the same time. It doesn't have to be exclusive. It could be both. Okay. But that's basically what it is. Now, you have to keep in mind that this is a deduction, the 240,000. It's part of the deduction. In other words, there's no reason that it may not create a loss. So it could create a loss here. So the guaranteed payment could create a loss. That's fine. That's perfectly fine. You might be saying that if it's creating a loss, now we're avoiding to paying taxes on the partnership income. Yes, you're going to see what's going to happen. It reduces your ordinary income. It's an expense. It's a deduction on the form 1065. But you're going to see on the next slide, it gets picked up by the partner. So this 240,000, it's distributed to the various partners. So you might be saying, but it's creating a loss. We don't have to pay taxes. Yes, the partnership don't pay taxes anyway, the partnership itself, the 1065 don't pay taxes. So what's going to happen, this 240,000, it gets reported on schedule K with other ordinary income and separately stated item, and it gets picked up notice here 120 plus 120, it gets picked up by the partners. So in other words, the partnership takes a deduction. That's good. We reduce our ordinary income, we reduce our taxes as far as form 1065. But that's not how it ends. Then this whatever we used to reduce our income to a loss, let's assume it created a loss, it gets picked up as a separately stated item on the partner schedule K one. In other words, this is schedule K one. And for example, Adam is a partner in this partnership. Adam share is 40% of the of the what was the amount of the 240,000 of the 240,000. Adam's going to get 40% of that. Therefore, Adam will get 96,000 96,000, which is 48,000 for services, 48,000 for capital for capital contribution, we could just doesn't have to be 50 50, but we have we happen to to treat it that way. Now what is the character of this income? So when when Adam gets this schedule K one and sees $96,000 under tax return, well, simply put, if Adam is active member and this partner, it means active, actively working, then this is active self employment, it's ordinary income, that's fine. If it's not, it's then they would report this as passive income, it's then has special rules when we have a passive income. So it could be active income, it could be passive income, but nevertheless, it's considered ordinary income. Here's what you have to think of it. Box one, which is ordinary business income and box for a and for B, which is, you know, box for C, which is the guaranteed payment, those are in quote the pay for the partners. So the if the if the business makes a profit, ordinary income is reported to various partners, also the partners takes money out as guaranteed payment. And we explain what guaranteed payment, it's not W2 wages, it's not 10 99. It's to prove it's kind of it's a special type of payment. That's why we have a separate recording for it. So it's not salaries, it's not 10 99. It's called guaranteed payment. But this is how the partner will need to take money out basically to live. Now we could have distribution. This is not a distribution. This is not a withdrawal. This is called the guaranteed payment totally different because guaranteed payment. Remember, it's deductible, deductible, deductible on the 10 65 withdrawals and distribution are not. And it's treated as if it received the last day of the partnership tax year for tax purposes. That's fine. It's it's taxable for the whole year. Now, remember, guaranteed payment are deductible and sometime you take it out to pay your health insurance. That's also part of it. That's fine. That's deductible. It's not a distribution because distribution are not deductible. If you take a distribution, it's not a withdrawal that those affect your basis. They don't go anywhere on the 10 65. That's why the guaranteed payment is unique because it goes on 10 65 as a non separately stated items. It reduces your ordinary income, which is great. It's going to reduce our taxes. Then then then whatever your share is of that guaranteed income, it's get it gets allocated to you. Then you have to pay taxes on it. So it's really you pick it up. You deducted it on the 10 65, you pick it up on the schedule K one, then that goes on your 10 40 and you pay taxes on it. So it's not like, you know, you're getting, you're getting away with paying taxes. So this is what a guaranteed payment is. Remember, as a partner, you cannot get a W two because you're self employed. You know, remember, partnership is different than an S corporation. And you don't get a 10 99. Therefore, usually, usually the guaranteed payment, usually it's shutting down because if it's not written down, we would assume those withdrawals, those guaranteed payment, if it's not clearly stated, they may be considered distribution or withdrawal, which is totally different, which we'll have to talk about that later, a distribution from a partnership, totally different than a guaranteed payment. So I hope this session just illustrated or clarified this important, simple, important concept, which you could see on the CPA exam, you need to know for your partnership, you know, tax scores, what should you do now go to Farhat lectures, look at additional resources, lectures, multiple choice to false. Look at the notes that's going to help you understand this concept better. Invest in yourself. Good luck. Study hard. And of course, stay safe.


Look ahead to game two Saturday night in Baltimore, and it's Jameson Tyone against Tyler Wells, who lasted just an inning and two-thirds, gave up four runs in his first start against Tampa Bay. Jameson Tyone, on the other hand, against Toronto. Five innings, five hits, two runs allowed, no walks, which was good, and he struck out six. He was impressive in that start, Bob. Coming back from the ankle surgery, he said he didn't think that was going to be an issue for him, but until you get out there and do it in a game, I still think there's a little doubt swirling around. And against a very strong Blue Jays team, you just gave the stats. He pitched five innings, gave up a couple of runs. There was a slider that Springer hit out of the ballpark, but overall, I thought his stuff was good. I thought he had some stamina, and I thought he proved that he can be a guy that the Yankees can rely on. And suddenly Saturday night looms as a big game for the Yankees. You've got to wash away the stench of what happened on a Friday night in Baltimore. The Yankees thought they could cruise into Camden Yards, take care of the Orioles well. They've got 18 games left against them this season. They can't have another one like they did tonight. All right, we'll find out what happens on Saturday night.


Israel has permanently lost the argument. I'm sorry if this makes me an evil, terrorist-loving, baby-raping, siege-highling Nazi, but in my humble opinion, genocidal massacres are bad. Israel and its allies get away with a lot by marketing this as a war. It's not a war. Israel launches high-tech military explosives at civilian buildings in a huge concentration camp while Hamas fires back with glorified fireworks which do light property damage. That's not a war. It's a massacre. I was upset when I saw that Israel has killed 7,000 people in its Gaza bombing campaign, but then a really smart Israel apologist told me that Hamas might be exaggerating those numbers, and maybe it's more like 4,000, so now I think it's fine. What kind of drooling, knuckle dragging, tapioca-brained moron can look at the satellite images of the damage caused by Israeli airstrikes and believe Gaza is lying about its death toll? Israel-Palestine is a very complicated, confusing, highly nuanced debate between those who think murdering thousands of children is fine and those who do not. This is a very complicated genocidal massacre. Most complicated genocidal massacre in the history of genocidal massacres. There's two sides to this genocidal massacre. This genocidal massacre requires nuance. Look, it's very simple. If your words say, we're not targeting civilians, we're targeting Hamas, but your actions say you're inflicting siege warfare on the civilian population and carpet bombing entire city blocks into rubble, then you're not really targeting Hamas. Normal person. Israel is killing children by the thousands as we speak. Crazy person. Why aren't you condemning Hamas? Israel apologists are the worst, the absolute worst. I've sparred with countless political factions over the years and I've never encountered a group so profoundly, morally bankrupt and psychologically malformed. They're so awful that their apologia actually hurts Israel's image. Nothing will reassure you of your moral correctness of your opposition to Israel faster than interacting with Israel apologists online. It keeps surprising me that Israel apologists still expect to be taken seriously. Israel is massacring children by the thousands and turning Gaza into rubble and they still expect you to listen to them receptively when they defend its actions. It's actually starting to get morbidly fascinating. In the old days, murderous thugs just grabbed whatever land they wanted and killed anyone who tried to stop them. That still happens today, too, but now the thugs have to make up liberal-sounding sympathy-pulling justifications for it, like spreading freedom and democracy, or Israel has a right to defend itself. I cannot adequately express the immensity of my respect for the many, many, many Jewish voices I've seen taking a firm and forceful stand against the Gaza Massacre. I'm just over here getting yelled at by strangers online and I find it pretty intense. You're having much harder arguments with family, with friends, with people you've known your whole lives about an issue that's a lot more personal for you. You're out there protesting, taking action and moving the needle, typically with far more skill and incisiveness than anyone else in the world. Big, big, big hearted love to all of you. You amaze me. Israel has lost the argument. Permanently. There's no coming back from this.


Hello everybody, I'm happy to be with you this second week and it was mentioned that I would like to speak about our experience and maybe I can recall a bit the discussions yesterday about evolution capacity development and as Werner mentioned my key message is that even the small volunteer organizations can and must be influential and maybe it is much more important to know what we want to reach, what we want to change, what we want to improve before asking for the money. It was mentioned that at the end money is important but it's much better to know what to do before asking money than waiting for the grant and then to decide what we'll be doing with that grant. Okay, the Czech Evolution Society was established in 2007 by four evaluators among others myself and Dima among them. So it was established or the establishment started in special witch pub in the old town of Prague by these four people and several rounds of beers in fact several rounds of meetings in that nice witch pub which doesn't exist anymore by the way and today we already have 48 members including one institutional member which is the ministry for regional development which is responsible for the European funds projects in the Czech Republic and so on and plus one honorary member which is once again Dima because he was one of the first executive director of that association. I would like to briefly mention the few achievements we reached since 2007. So our first book is about some like methodologies so we agree the Code of Ethics in 2011 and four world standards for conducting evaluations in 2013 and what I consider important is that the reference to these two guides is including in the governmental regulation on national programs and it is also mentioned in all terms of reference of the governmental evaluations in the Czech Republic which is great. In the last year our members are we jointly prepared a methodology for evaluating cross-cutting principles and topics like gender, human rights, good governance, environmental and so on issues and this year we would like to finalize a methodology for procuring evaluations which should be used by Czech authorities, by the ministries and so on. So I think it's quite a good success that voluntary organizations can even contribute to establishing the system. Regarding system and structures we have a special advisory council for development cooperation under the Ministry of Foreign Affairs but it includes all other ministries and some other actors and there is a special working group on evaluations where we have a seat as Czech environmental society and there is also a Czech NGO, a non-governmental organization platform for us which has another seat in this governmental council body and this group role is to approve the evaluation plans for the next two years and we can also contribute to drafting these plans. So for example for the next year new evaluations will be added one on business to business program of the Czech government and another one on so-called triangular cooperation with other donors in developing countries which is running for many years but there was no evaluation so far on that kind of projects. We also discuss in this working group the responses to the recommendations of evaluations of the current year and there is a recommendation tracking system for two last previous years where the group somehow control or monitor whether the recommendations were implemented or not and to what extent and why not and so on and the role is also to improve or approve the guidelines and the plays used for the evaluations. There is another body which was already mentioned it's a reference group on evaluations and I'm a member of the group for I think six years three years it was for three I have partial reimbursement in the past three years and for the last two or three years there is a one big improvement that we are not only commenting the evaluation reports draft reports but we can also contribute to preparation of the terms of reference including formulation of key evaluation questions and setting criteria and all that so it is very great improvement in the past few years. We participate in the governmental meetings with the evaluators selected for the evaluation we provide recommendations to draft reports and we somehow approve also to find the reports to be published on the Ministry of Foreign Affairs website. It was not applied 10 years ago but also thanks to our efforts and pressure all the evaluation reports are published on the website. That's true that most of them are in the Czech language but all reports have at least a summary in English and some reports are also provided in English with the Czech summary. It depends because our evaluation system is open to other evaluators from other countries there is only one problem that some documents are in Czech and the people must know what is the system about of development cooperation but the calls are open and all our evaluations of the Ministry of Foreign Affairs are among others published on the IPDOT listserv you will be a member of. So please join us let's try joint evaluations with some of you it's great and Czech Evaluation Society was also preparing some like a new summary reports on the evaluations from the last year especially focused on the lessons there what was working well what didn't work what were the problems on the Ministry of Foreign Affairs site in the terms of reference and what are the problems or best practices used by the evaluators so it's also another another habit we established there are some other also the reference group so we proposed a new template for the reports which are used now we somehow adjusted the criteria for selecting the contractors for evaluations so now it is much more focused on on experience and so on than other costs we were successful in changing the contracts as a violators by introducing a special clause on flexibility some slight 15 percent shifts between budget categories or within the budget categories which also improved the flexibility of evaluations and last year the Ministry of Foreign Affairs started at some SNAC workshops before launching the evaluations for the next year so all evaluators who would like to attend this workshop they can ask what will be the evaluations launch the next year what are the key requirements of the Ministry and what are the key criteria or and so on and last year we also for the first time succeeded in starting a tradition of so-called eval cafes with Ministry of Foreign Affairs and evaluators around one table and sharing the experience what was not clear in the third terms of reference what was possible to do what is not possible to do and what to follow what to repeat and so on check evaluation society definitely also provides some capacity building and not only for our members but also for our institutional partners so I can mention the trainings for the Czech Development Agency which is responsible for official development assistance for the National Platform of NGOs for us we provided trainings for the Ministry of Regional Development Labor and Social Affairs Education etc and also for some regional authorities which are responsible for national programs and the European programs implemented in the Czech Republic for our members I would like to mention something like stabilized the offer of events based on capacity development which are the pre-conferences pre-conference workshop half days usually three workshops in the afternoon before the annual conference of the Czech evaluation society we have a certified training on evolution minimum which is two days training we supported 11 years of European program for development of ocean training carried out in the Czech Republic and Slovakia since 2007 until the last year which was something like mini-ibdat usually we had around 35 countries represented we are also providing which is I think the best way providing something like mentoring for concrete organizations working with their own projects not only some templates and case studies but trying to help them to prepare good evaluations as they are ready to do and there is a system of a bulk office it is something like a round table in different organizations on specific topics we have some topics we have some voting on the website what you would like to speak about and let's speak about that about the sharing and learning achievements we have a new conference as mentioned sometimes it's today especially if we join it with some international event usually it is only in Czech but sometimes we have multi-language conferences or we use some partners to have a site event with other countries we produce a newsletter every second month we have flesh news service current information or emerging information for example about new coal request for proposals or new guidelines and so on we have a scientific journal by new which is called evolution theory and practice it's a peer-reviewed journal and you can contribute if you wish and what was a good experience also we started in 2013 we did something like a meta-evaluation or peer-review of around 25 evaluations from the past three years we were 10 evaluators participated and we read our own reports and provided feedback and trying to identify the common issues and common possibilities for improvement so it was done in 2013 for development cooperation and then 2014 for national programs and European funds and three years ago we started an evolution competition for students which is a great exercise that it's a real competition with some prices and then so on and they like it and some of them are now working for us and we just improved our website so you can check that this website check it all see that we will still we still need for example to provide more information in English and so on but it's quite new it started two months ago so we have a lot of work still and definitely we are cooperating with international organizations like the European Evolution Society and Network of Evolution Societies in Europe we presided that network with Slovakia jointly with Slovakia and the last year we cooperate with ideas international development evolution association with our neighboring country or part of our Czechoslovakia in the past Slovak Evolution Society and we are ready and keen to cooperate with other national platforms or societies but oh i can still mention one maybe as an inspiration for you because this is my life and my life changed in 2003 when i attended Ibrat in Otava at Karate University for four weeks it was great and at the same year i became a member of ideas because we are offered one year membership in ideas and now i'm a life i was called lifetime member something like that until i die okay then based of our active we were trying to do something so we proposed some activities and one of that activities was a workshop co-organized by us in the Czech Republic in Prague in 2006 with the topic of country of evolution and systems which is a ship flag of UNICEF and i think that it was the first international gathering when we were very UNICEF opened this issue of country of evolution so i'm also a bit proud of that and then the same year i became a member of ideas board or became i was elected then in 2007 we started with Ray and Linda the Czech debt and the debt selector on European programs in the Czech Republic and Slovakia and you can see that we have 539 graduates since 2017 and i'm not able to count the number of countries but it will be quite a huge number of countries then i became or was elected vice president of ideas since then i'm only a member of the election committee every year and we also participated in preparation of ideas competencies for development evaluations and evaluators managers and commissioners in 2012 and there was a code of ethics approved by the by the ideas in 2013 so this is about sounds like successes or history but what are the challenges we are in a tricky situation because we are already quite big to be managed by on a voluntary basis we are not paid for for the work for the association we have no staff in fact no office is provided by the members and so on we have no chance of getting core funding for the organization and we cannot cover all the costs but only by membership fees or conference fees we can somehow ask for a project funding but project funding for our organization is not the right way we must work for the members every day and every week and you solving the emerging issues and what can be a project okay conference it's an annual conference it's a self sustainable conference paid from them by the members and partners and so on and another issue is that we could apply for some national cultural proposals but we do not want to compete with our members we are an umbrella and the members should apply for these schools and not their umbrella so this is a big challenge and we have to solve it somehow for the next year we have some other challenges because of the system we have a rotation in the board which is quite often but maybe it's not perfect in our case because we have only two years mandate in the board and therefore it's not that easy to by the way it's not that easy to find new volunteers working for free in the positions of the board there can be some conflict of interest if I'm a board member and I'm applying for some grants and so on it can be sometimes difficult for them the rotation also means that the institutional memory is missing it's not such easy to transfer all the knowledge within two years to some other other people and it can be confusing also for some our partners and members and other other other people because even the contact persons are changing every year so we probably have to change our statues there are some other challenges and I'm ready I'm happy that we are ready to do all the work together and that they are two main pillars of the Czech evolution society one is the development cooperation and another one is national and european programs in our country and it is a totally different context it's totally different to the evolution in my country when I know everybody and everything and and the laws and people mentality I know that and in developing country it's totally different from the point of budget because we have around four to six to maybe one seven evaluations of development programs or projects per year and we have 80 or 100 evaluations of other projects now meaning governmental evaluations not NGO evaluations and so on which is another market for us the question is in predictability because every change in the government and approval of the state budget it influences the planning and it's not perfect still in our country and definitely you must use specific approaches and methods for specific kinds of evaluations and so on and definitely there are some differences in understanding the or using the evaluations by practitioners working in the field in developing countries by people working in academic sector and also by some consultants trying to join us or because they seek the market so they are trying to to get contracts and sometimes their approach is not developmental or development evaluations it's something like a normal consultancy and management and so on so maybe a few questions where you can help me what should be the role of national evolution societies it's a capacity building or advocacy and awareness raising should we work something as an ethical committee or judge if there are some problems between the clients and commissioners and evaluators who there is no perfect solution we know that can we try to find to facilitate and something like agreement or consensus should we be a chamber of evaluators something like we mentioned yesterday so it is a business or it is a it is a profession if it is a profession can we have a chamber there's something like looking at the quality and criteria and whatever what can be the mandate of such chambers there are some other recent challenges what to do with that and our experience in it that should we find some possibilities of cooperation in the next year and so on another challenge for our region Central Eastern Europe we are quite in quite a difficult position because we are a member of the European Union or we are some countries our countries are candidates for the European so we are considered as a rich countries as rich country but we are not rich we the system is not established it's not a profession in our country the demand is limited we must create a demand and we cannot afford such nice great trainings like like here many of our people so it would be very useful to to get at least partial bursaries for such important international events we are not eligible for the funds for developing countries we have not enough money like in Western Europe something like that maybe uh sorry maybe there is a another challenge we have a nice group of people here and I can say that we cooperate with if that person that person from the past and it is important to work together and to learn from our partners in developing countries and to try to help them if they need some help in evaluations and we all our organizations which are carrying out evaluations in developing countries they have team members from evaluators not only interpreters and guides they have team members from from partner countries so it's a great opportunity to work together and we are ready for that and uh as I mentioned the international competition for students we started some negotiations with Canadians that it would be nice if the winners of national competitions can meet internationally and do some international competitions somewhere using for exchange of information and approaches and sharing learning and so on so if you would like to discuss these possibilities of cooperation we will be happy to do it and now because it was launched I think two weeks ago or three weeks ago that ideas is looking for somebody who will offer the place and logistic support and says something for the global assembly which is every second tier of ideas international development devotion association and we probably will offer Prague as a place of that of that meeting but it's demanding but we are ready to do it so I think that's it I have a one last slide because and by the way it's also thanks to even 10 ideas in 2008 we organized organized this Malaysian Evaluation Society conference workshops in Kuala Lumpur and the topic was impact evaluations and so on and since then I'm trying to persuade all the people that impact evolution is one issue but much more important is impact of evaluations this is our goal to be influential and this is very important and even from that point of view I would like to repeat the first message from the first slide or second slide that even small natural evolution societies must be influential and we are ready to do and what is the great opportunity for us that we are not alone that we are members of this family of family of that and ideas and and that's it so I don't want to take your time more let us cooperate with us meet again and enjoy the rest of the 2018 and thank you for being here thank you


At the center of every center console is, well, the center console. It's what gives the name to the entire category and one of the defining aspects of every sportsman boat. Today we are diving deep to see how we are revolutionizing our segment in aesthetics, innovation, design, and even ergonomics. So stick around as we go behind the glass. The design and appeal of the interior of a center console boat stems off of the console. It is responsible for many of the functions and features of the boat. Starting at the helm, the console needs to provide a comfortable driving position while keeping the controls at arm's reach. Forward visibility is a big factor in console design. While it is true that a large console provides more space inside, it also hinders visibility for the captain. Finding the perfect middle ground is key. Peaking inside, consoles are designed to accommodate modern amenities like sinks and toilets, but they also need to have great access to electrical components, a key design advantage on our boats. Storage inside of the console is important. Whether you are storing safety equipment or fishing gear, the interior space will get used primarily for storage. We've also designed some innovative features like the vertical rod storage and large side windows. Moving forward from there, the console provides additional seating, coolers, and even live walls. In some of our models, we have designed longer chase lounges for large fish boxes and coolers underneath. Finally, the console provides the mounting location for teatops and fiberglass hardtops. Now that we understand what goes into designing a console, let's see how they are made. It all begins with a layer of gel coat, followed by a skin coat layer. Due to the console's shape, the team must work on only one side of the mold at a time and avoid flipping it too quickly to avoid early release. Coating materials are added to strengthen the laminate, increase screw retention, or where components will be mounted later on, all of which are precision cut in our in-house CNC machine room. Most consoles will have a cooler, fish box, or live wall, and as we saw in earlier episodes, those are made in our small parts department. Just like a deck, those get bonded into place using methyl methacrylate for a permanent chemical bond. One special treatment unique to consoles is that many of them have a glossy gel coated interior. Due to limitations in open molding techniques, the interior would always have a raw fiberglass finish. To achieve this, a complete second inner part is built, which fits inside of the console. This is called a console liner and will ultimately be glued onto the outer exterior we've seen thus far. This gives us a much nicer finished look and helps create the cavities necessary for rigging electrical components. For our larger consoles, there is one more piece, and that is the console pod. This is an additional piece that will get glued onto the front face and will serve as the mounting spot for our ergonomic helms, electrical components, and will also serve as footrest and storage. Once the console, liner, and pod are completed, the assembly is pushed into our cut and grind booth. Next, the team will precision cut not only the raw edges but holes for electronics, cup holders, trim tap switches, and many other components. The completed console is now ready for final quality check where a dedicated team of inspectors will scrutinize every inch to ensure it meets our high quality standards. At this point, the console is ready to accept all of its essential components as well as any build specific optional equipment. We've developed an innovative approach to console rigging that has allowed us to increase our rate and quality at the same time. We've coined the methodology as boat in a box. This proprietary method actually starts outside of the console. Each model has a dedicated board that has been meticulously laid out with every option available on that model. Each component is outlined on the board and gives exact spots for the components. Each integrated system is tested before being installed inside of the console. Next, installation begins for all of the modern electronics standard on our boats. Technicians will use the precision cutouts made earlier to mount and pre-wire all of the components. We wrap up every dash with a black acrylic dash panel, giving the garments a flushed look. The black also helps reduce glare out on the water. For boats that utilize the console pod, a similar assembly is followed. Once complete, the pod will get permanently bonded with the console. Throughout this entire series, we are focused on our sport tech. It's our fabrication process. However, we need to talk about Sport Link. It is sort of the other side of that. Sport Link represents the factory-installed electronics that come on every single sportsman. Now, there are several advantages to this. For one, you do get three years of warranty on every Sport Link system, but additionally to that, you get peace of mind. This is a factory-installed and certified electronics package, meaning that the installation is done here at Sport Link before the boat leaves over to the dealer. It also allows us to do other cool things. Like on this boat we're on today, you see our digital switching system. This is a very advanced and convenient system that allows us to not have any switches on the dash. However, this is the type of integration that comes as part of our Sport Link system. You've seen the console go from a raw fiberglass part all the way to a beautiful helm. So now let's take a look at the final steps it takes to get it installed on the boat. For the highest precision, the team uses custom-built carts designed to locate the console and frame legs. This jig facilitates the installation of the tops on the console and is another testament to the innovation poured throughout our build process. The entire assembly gets lowered into the awaiting boat as a single piece. A key advantage to our design is that we have a rebate on the deck that accepts the console. This design sets the console lower than the visible deck, which allows us to permanently fasten it from the inside, leaving no exposed screws on the deck. The end result is a clean console face all the way around. Matching wiring harnesses have been installed on the deck and are ready to accept all of the console's pre-wiring. A technician will complete the install inside of the console and do a full systems check. Thank you for spending time with us taking a look at what it takes to build one of our consoles. This is part of our SportTech Advanced Fabrication process. This proprietary combination of processes and materials yields the best results each step of the way and has been thoroughly tested for durability, longevity and finish. All sports for boats feature a 100% composite construction with zero wood. Join us in our next episode for another installment of Sportsons Behind the Glass. We're going to be visiting our metal shop where we fabricate all of the aluminum parts that we have on our boats. From Summerville, South Carolina, my name is Victor and thank you for watching.